https://www.taxtmi.com/caselaws?id=210195 The Tribunal allowed the appeals filed by the appellant, Sobha Developers Ltd., and granted consequential relief. The services provided to SEZ units were held to be exempted services under Notification No. 4/2004-ST, and the restrictions under rule 6 of the Cenvat Credit Rules were not applicable due to the conditional nature of the exemption notification. 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 The Tribunal allowed the appeals filed by the appellant, Sobha Developers Ltd., and granted consequential relief. The services provided to SEZ units were held to be exempted services under Notification No. 4/2004-ST, and the restrictions under rule 6 of the Cenvat Credit Rules were not applicable due to the conditional nature of the exemption notification. Case-Laws Service Tax Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210195