2018 (10) TMI 1375

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....mmissioner (AR) ORDER After hearing both the sides duly represented by Shri Keval Shah, Chartered Accountant, for the appellant and Shri Sudhir B. Mane, Assistant Commissioner (AR), I find that the appellant is a unit located in SEZ area and was availing the benefit of Notification No. 17/2011-ST dated 1.3.2011 as also a subsequent identical Notification No.40/2012-ST dated 20.6.2012. In ter....

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....thorized operations in the area. Such refund is subject to certain conditions. One such condition is that the unit will not take the cenvat credit of the service tax paid on the specified services. 2. The appellant in the present case adopted for the second mode of exemption, i.e. filing of refund claim of service tax paid by them on various services. They were maintaining the record showing th....

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....ed a record of the service tax so paid by them in respect of various input services and the total amount of such service tax was reflected by them in their ST-3 returns so as to let the department know that the total service tax availed by them is to that extent. The so called credit of service tax does not stand ustilised by them, thus satisfying the conditions of the notification. 5. On go....

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....ice tax quantum earned by the assessee will also not amount to the fact that as if the assessee has taken and utilized the credit. Not only that the appellant in their subsequent ST-3 returns has again shown the opening balance of such account maintained by them as zero and has reflected the total service tax earned by them in that period. The appreciation of all the above facts leads to only one ....