Tribunal Denies Refunds, Imposes Penalties on EOU for Non-Compliance with Tax Liabilities Under STPI Scheme.

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....Refund of Cenvat Credit - 100% EOU / STPI unit - Export of services as well as providing services to Domestic Tariff Area (DTA) units - The tribunal upheld the orders denying the refund claims and the imposition of penalties, stating that the appellant’s operations did not comply with the legal requirements for separate entity maintenance and tax liabilities on inter-unit services.....