2017 (1) TMI 383

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Present for the Respondent:  Shri. R.K. Mishra, A.R. PER: S.K. MOHANTY This appeal is directed against the impugned order dated 07.09.2010 passed by the Commissioner (Appeals) Central Excise and Service Tax, Indore. The issue involved in this case relates to claiming of refund of service tax paid on GTA services for supply of goods to the SEZ Unit in terms of Notification No.40/2007-ST da....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ies and taxes paid on goods and services  used within the SEZ area. 5. Section 51 of the SEZ Act, 2005 has the over-riding effect over other laws framed by the Legislature.  Sub-section (2) of Section 53 ibid mandates that SEZ shall be deemed to be a port under Section 7 of the Customs Act, 1962.  On a conjoined reading of the provisions contained in Section 2 (m), 51 and 53 ibid, ....