2013 (3) TMI 181

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.... by: Shri R.K. Gupta, DR Per: Mathew John: The Appellants have provided various services to a special Economic Zone (SEZ). They have also providing output service in relation to units outside the SEZ i.e. in normal Domestic Tariff Area (DTA). They took cenvat credit on various input services like telecommunication services, cab services, courier service, chartered accountant's service etc. T....

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....put services relatable to service rendered in area outside SEZ. The impugned orders worked out such apportionment on the basis of area developed under the two categories. The appellant is raising disputes about the calculations for determining these two areas. Further the appellants submit that a basis of ratio of value of output service rendered inside SEZ and that outside SEZ will be a much bett....

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....Z are likely to be very different. The period during which such activity was carried out also is not easily determinable. On the other hand, ratio of value of services realized for output services rendered in areas inside SEZ and outside SEZ is easily determinable and does not involve the defects pointed out above for the ratio of areas. So I order that the refund may be granted adopting the ratio....