2016 (2) TMI 941

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.... 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 Joint Secretary, Government of India. 3.&....

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....ecipient. 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 Affairs numbers S.O. 643(E) dated 9th Sept. 1996." ii.  From the above it co....

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....n, 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 rebate subject to the condition that the appellant should produce before the original adjudicating authority a....

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....late 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 SEZ Act, supplies made by DTA units to SEZ units are to be treated as export and entitled to benefits as such.  The....