https://www.taxtmi.com/caselaws?id=210195 Services provided to SEZ units or developers were treated as not constituting export of service for purposes of the Cenvat Credit Rules, 2004, because the services were not used outside India within the export rules and the SEZ regime did not by itself override the credit scheme. Rule 6 restrictions therefore did not fall away merely because the recipient was in an SEZ. However, Notification No. 4/2004-S.T. was viewed as a conditional exemption for services used in authorised SEZ operations, and that conditional scheme supported non-application of rule 6 demands for the relevant period. The result was that rule 6 based demands were set aside. en-us Tue, 28 Jun 2011 00:00:00 +0530 Wed, 26 Jun 2013 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210195 Services provided to SEZ units or developers were treated as not constituting export of service for purposes of the Cenvat Credit Rules, 2004, because the services were not used outside India within the export rules and the SEZ regime did not by itself override the credit scheme. Rule 6 restrictions therefore did not fall away merely because the recipient was in an SEZ. However, Notification No. 4/2004-S.T. was viewed as a conditional exemption for services used in authorised SEZ operations, and that conditional scheme supported non-application of rule 6 demands for the relevant period. The result was that rule 6 based demands were set aside. Case-Laws Service Tax Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210195