https://www.taxtmi.com/caselaws?id=249372 Services supplied without payment of service tax to a Special Economic Zone unit or developer for authorised operations fall outside the scope of Rule 6(3) of the Cenvat Credit Rules, 2004. The retrospective insertion of Rule 6(6A), effective from 10 February 2006, excludes the operation of sub-rules (1), (2), (3) and (4) in such SEZ supplies. Accordingly, the demand, interest and penalty were unsustainable, and the assessee obtained relief. en-us Fri, 28 Mar 2014 00:00:00 +0530 Tue, 16 Sep 2014 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249372 Services supplied without payment of service tax to a Special Economic Zone unit or developer for authorised operations fall outside the scope of Rule 6(3) of the Cenvat Credit Rules, 2004. The retrospective insertion of Rule 6(6A), effective from 10 February 2006, excludes the operation of sub-rules (1), (2), (3) and (4) in such SEZ supplies. Accordingly, the demand, interest and penalty were unsustainable, and the assessee obtained relief. Case-Laws Service Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249372