TaxTMI 
TaxTMI 
2013 (12) TMI 438
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....arvaiya, Astt. Commissioner (A.R.) JUDGEMENT Per: M.V. Ravindran; This appeal is directed against Order-in-Original No.03/Commissioner/ 2012, dt.12.01.2012. 2. The relevant brief facts that arise for consideration are that the appellant herein provided services to Mundra Port & Special Economic Zone (MPSEZ) to develop Special Economic Zone. While providing the services of Cargo handling servic....
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....ies. 3. Ld. Counsel appearing on behalf of the appellant would submit that the provisions of Rule 6 of CENVAT Credit Rules was amended by insertion of sub-rule (6A), with retrospective amendment to the provisions, wherein it is indicated that any services rendered to Special Economic Zone or a developer of a unit in SEZ is not to be considered as an exempted service. He brings to our notice the p....
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....ellant had provided services to MPSEZ. It is also undisputed that the appellant had discharged the Service Tax liability. On perusal of the retrospective amendment as has been brought in by Finance Act, 2012 by Section 144, we find that the Central Government has categorically stated that if any services are rendered to a unit situated in SEZ, the said services cannot be termed as exempted service....
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.... of that Schedule. (2) Notwithstanding anything contained in any judgment, decree or order of any Court, Tribunal or other authority, any action taken or anything done or purported to have been taken or done, on and from the 10th day of February, 2006, relating to the provisions as amended by sub-section (1), shall be deemed to be and deemed always to have been, for all purposes, as validly effec....