2020 (2) TMI 1012

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....he Companies Act, 1956 at Jaipur, and is engaged in processing/ manufacturing/ retailing of gem stone and jewellery products etc. since 1996-97. The appellant is also listed on stock exchanges, i.e. BSE and NSE. 3. That the appellant has three manufacturing units in Jaipur and two in Mumbai, in India. The manufacturing units of appellant at Jaipur are situated in Sitapura Industrial Area and Adarsh Nagar, Jaipur. The appellant has also set up a 100% Export Oriented Unit (EOU) at Export Promotion Industrial Area, Sitapura, Jaipur, in the year 1999. 4. That the appellant is a SEZ unit and it obtained registration with the Service Tax Department on 06.05.2016, vide service tax registration number being AAACV4679FSD002 dated 06.05.2016. 5.....

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....d order-in-appeal dated 21.12.2018 have been pleased to reject the appeal. Being aggrieved, the appellant is before this Tribunal. 6. Learned Counsel for the appellant states that the appellant are situated at SEZ for the past few years and have been filing periodical claims. He further points out for the immediate preceding two quarters October, 2015 to March, 2016 also, refund was rejected on similar grounds. Thereafter, in the appeal preferred by this appellant, learned Commissioner (Appeals) vide order in appeal No.30-31/AK/ST/JPR/2017 dated 29.01.2018 taking notice of similar facts and circumstances that the appellant company got several units. They have deposited the service tax under reverse charge basis in the ST code of the same c....