2014 (7) TMI 409

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.... Appellant : Mr G Shivadass, Adv. For the Respondent : Mr A K Nigam, AR PER : B S V Murthy The issue involved is whether the appellant is liable to pay the amount demanded under Rule 6(3) of Cenvat Credit Rules, 2004 (CCR) in respect of services provided to SEZ unit along with interest and pay penalty equal to the amount. 2. Learned counsel submitted that in the case of Sobha Developer....