https://www.taxtmi.com/caselaws?id=221414 Where refund of cenvat credit relates to input services used partly for Special Economic Zone services and partly for Domestic Tariff Area services, apportionment should be made on a more verifiable and objectively ascertainable basis. The area-developed method was rejected because it was difficult to verify, could mask material differences in development and facilities, and did not clearly capture the relevant period of activity. The value of services rendered inside and outside the Special Economic Zone was held to be the more practical formula, so the refund was directed to be re-quantified on that basis, while remaining confined to the amount originally claimed if recomputation produces a higher figure. en-us Wed, 04 Apr 2012 00:00:00 +0530 Tue, 08 Jul 2014 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221414 Where refund of cenvat credit relates to input services used partly for Special Economic Zone services and partly for Domestic Tariff Area services, apportionment should be made on a more verifiable and objectively ascertainable basis. The area-developed method was rejected because it was difficult to verify, could mask material differences in development and facilities, and did not clearly capture the relevant period of activity. The value of services rendered inside and outside the Special Economic Zone was held to be the more practical formula, so the refund was directed to be re-quantified on that basis, while remaining confined to the amount originally claimed if recomputation produces a higher figure. Case-Laws Service Tax Wed, 04 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221414