2021 (10) TMI 1439

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....spondent ORDER RAJU This appeal has been filed by Rallis India Limited against denial of refund of service tax under Notification 12/2013-ST dated 01.07.2013. The appellant is a unit located in SEZ and is entitled to exemption by way refund in terms of Notification 12/2013-ST. Notification 12/2013-ST (supra) provides exemption to services received by SEZ unit and the said exemption is granted....

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....the entire record of the service tax distribution has been audited at the end of ISD and no objection regarding these invoices has been raised at their end. He pointed out that Commissioner (Appeals) rejects the said refund of the service tax distributed by the ISD invoices on the ground that these are not common services. 3. Learned DR relies on the impugned order. He pointed out that as per par....