https://www.taxtmi.com/caselaws?id=236750 The Tribunal ruled in favor of the appellant, holding that they were entitled to CENVAT credit for inputs used in providing services to SEZ units or developers. The Tribunal found that the appellant's claim of exemption under the amended Rule 6 was valid, citing legal precedents and the retrospective effect of the rule amendment. The impugned order demanding service tax without considering the appellant's claim was deemed legally unsustainable, leading to the appeal being allowed and consequential relief granted. en-us Mon, 07 Jan 2013 00:00:00 +0530 Wed, 30 Apr 2014 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236750 The Tribunal ruled in favor of the appellant, holding that they were entitled to CENVAT credit for inputs used in providing services to SEZ units or developers. The Tribunal found that the appellant's claim of exemption under the amended Rule 6 was valid, citing legal precedents and the retrospective effect of the rule amendment. The impugned order demanding service tax without considering the appellant's claim was deemed legally unsustainable, leading to the appeal being allowed and consequential relief granted. Case-Laws Service Tax Mon, 07 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236750