2025 (11) TMI 840

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....UDICIAL) Shri R. Narasimha Murthy, Consultant for the Appellant. Shri A. Rangadham, Authorized Representative for the Respondent. ORDER PER: ANGAD PRASAD This appeal is filed against the Order-in-Appeal No.HYD-SVTAX-RRC-APP-176-17-18 APP I dated 27.12.2017 passed by Commissioner of Customs & Central Tax (Appeals-I), Hyderabad. 2. The appellant is a holder of Central Excise and Se....

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....ellant submits that on being pointed out by the Department, the appellant sought the A-2 form, which was furnished by the recipient of services, which is enclosed at page 55 of the paper book. 5. The Original Authority denied the exemption on the plea that the appellant failed to produce A-2 certificate at the time of supply of services, but obtained the same subsequently i.e. in 2015. 6. Ag....

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....bmits that the issue is no longer res-integra in view of the judgement of jurisdictional High Court of Telangana in the case of M/s GMR Aerospace Engineering Ltd., & another Vs Union of India & Others [2019 (8) TMI 748 - Telangana & Andhra Pradesh High Court], which has been further upheld by the Hon'ble Supreme Court [2019 (7) TMI 1975 (SC)]. He further submits that the same view has been followe....

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....y dispute is that the Notification No. 9/2009-ST dated 03.03.2009, as amended by Notification No. 15/2009-ST dated 20.05.2009, 17/2011-ST dated 01.03.2011, 40/2012-ST dated 20.06.2012 and 12/2013-ST dated 01.07.2013, which regulated the exemptions to services provided to SEZ unit, required furnishing of Form A1 and A2 and since these forms were not provided during the relevant period and were prov....