Refund of ST on Services Given to SEZ

[Vidhi Agroyee]

Dear Sir

Is there possibility to claim the refund of CENVAT Credit that has been accumulated on account of provision of Services to SEZ (like in the case of export , we can claim the refund).

Regards

AI Summary

Supplies from Domestic Tariff Area to SEZ units qualify as exports, eligible for CENVAT Credit refunds under SEZ Act, 2005. A query was raised about the possibility of claiming a refund of CENVAT Credit for services provided to Special Economic Zones (SEZ), similar to exports. The response clarified that under the SEZ Act, 2005, supplies from the Domestic Tariff Area (DTA) to SEZ units are considered exports, making them eligible for refunds. Various legal precedents and circulars support this interpretation, including judgments from the Gujarat High Court and decisions by the Tribunal. However, the matter remains unresolved, and it is advised to consult with legal counsel or relevant authorities before proceeding.