2021 (1) TMI 441

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....ER PER: HONOURABLE MR. JUSTICE J.B.PARDIWALA This Tax Appeal is under Section 35(G) passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad, is admitted on the following substantial questions of law : A. Whether in the facts and in the circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that selling of surplu....

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....ified in holding that the services received by the assessee was not shared between authorised operation in Special Economic Zone Unit and Domestic Tariff Area ? D. Whether on the facts and in the circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that the expression "wholly consumed" referred to in Explanation (iii) of the proviso to....