TaxTMI 
TaxTMI 
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
Refund of ST on Services Given to SEZ
31 Jul 2014 
1 Reply 
1989 Views Asked by
Deemed export recognition may permit Cenvat credit refund for supplies to SEZ, subject to administrative and judicial treatment.
Supply from the domestic tariff area to an SEZ unit is treated as export for purposes of refund of Cenvat credit; administrative circulars and judicial decisions have recognised deemed exports as having the attributes of physical export, supporting refund claims, though the position remains fact- and procedure-sensitive and may require coordination with counsel or revenue authorities. (AI Summary)
Supply from the domestic tariff area to an SEZ unit is treated as export for purposes of refund of Cenvat credit; administrative circulars and judicial decisions have recognised deemed exports as having the attributes of physical export, supporting refund claims, though the position remains fact- and procedure-sensitive and may require coordination with counsel or revenue authorities. (AI Summary)