2016 (1) TMI 1160

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....t. Shri P. Rama Krishna, Authorised Representative, for the Respondent. ORDER The appeal is filed by Revenue challenging the order of Commissioner (Appeals) which upheld the order of original authority sanctioning claim of refund filed under Rule 5 of Cenvat Credit Rules, 2005 consequent to supply of goods to SEZ unit. 2. The case of department is that the respondent supplied good....

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....td. while extending all the facilities and entitlements admissible to a unit in SEZ, it clearly mentions the authorized operations as rendering services such as (i) logistics & related services, (ii) maintenance and repair of equipment and (iii) supply of personnel. Further as per Rule 18(5) of SEZ Rules, 2006, "The Units in Free Trade and Warehousing Zones or units in Free Trade and Warehousing Z....