<h1>Delhi High Court Questions Finance Ministry Circular on SEZ Tax Exemptions and Cenvat Credit Denials; Government to Respond.</h1> The Delhi High Court has issued a notice to the government following a petition challenging a finance ministry circular on tax exemptions for Special Economic Zones (SEZs). The circular, issued by the Directorate General of Export Promotion, states that service tax exemptions are not applicable unless services are rendered from within SEZs, and denies Cenvat credit on inputs for manufacturers supplying to SEZ developers. The petitioners argue that this interpretation contradicts the SEZ Act, which only requires that services be used for authorized SEZ operations. The court has asked the government to respond, with further hearings scheduled.