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    <title>Finmin dragged to HC over SEZ tax sops - Involving the issues related to Service Tax and Cenvat Credit</title>
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    <description>Availability of service tax exemption and Cenvat credit for SEZ-related transactions is contested; petitioners challenge a circular conditioning exemption on services being rendered from within SEZs and denying input credit to manufacturers supplying SEZ developers, asserting the SEZ Act&#039;s overriding provision makes exemptions depend on services being used for authorised SEZ operations regardless of the service provider&#039;s location, and that DTA sales to SEZ developers qualify as exports eligible for input credit or refund.</description>
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      <description>Availability of service tax exemption and Cenvat credit for SEZ-related transactions is contested; petitioners challenge a circular conditioning exemption on services being rendered from within SEZs and denying input credit to manufacturers supplying SEZ developers, asserting the SEZ Act&#039;s overriding provision makes exemptions depend on services being used for authorised SEZ operations regardless of the service provider&#039;s location, and that DTA sales to SEZ developers qualify as exports eligible for input credit or refund.</description>
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