SEZ unit - Recovery of CENVAT Credit alongwith interest and ...

SEZ Unit Successfully Challenges Disallowance of CENVAT Credit; Commissioner's Decision Overruled for Not Opting for Tax Refund.

July 6, 2022

Case Laws     Service Tax     AT

SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT credit on the service tax paid on input service received by the appellant - the finding recorded by the Commissioner (Appeals) disallowing CENVAT credit taken on service tax paid on input services received by the SEZ unit on the ground that the SEZ Unit could only have opted for exemption by way of refund of such service tax cannot be sustained.- AT

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