2016 (2) TMI 941

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.... Shri Makrand Joshi, Advocate for the Respondent ORDER This appeal is filed by revenue against the impugned order which set aside the Order-in-Original vide which rebate claim was rejected. 2.  This appeal is filed by the department before the amendment of the provisions of Finance Act wherein the appeal against the first appellate authority order in case of rebate claim, lies before....

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....  Tax is paid by the appellant and collected from the service recipient. 9.  The explanation of Rule 3 of the Export Service Rules, 2005 states as under" "for the purpose of this rule 'India' includes the designated areas in the continental shelf and Exclusive Economic Zone of India as declared by the Notification of the Government of India in the Ministry of External A....

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.... used to providing such taxable service and the rebate shall be subject to such condition and limitation, if any, and fulfillment of such procedure, as may be specified in the notification." iii.  I find that export has taken place in terms of Rule 3 of Export of Service and as per the explanation SEZ would be excluded from the term 'India'.  The appellant would be eligible for ....

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.... in respect of the central excise duty paid. 6.  In our considered view, the findings recorded by the first appellate authority are correct and no interference is called, for as, there is no dispute that the services were rendered to various units in SEZ.  The Tribunal in the case of Sujana Metals Products Ltd. - 2011 (273) ELT 112 (Tri.-Bang.) has held that after coming into force of....