2024 (12) TMI 1665

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeared For the Respondent-Assessee : Smt. Sunita Menon, Superintendent(AR) Appeared ORDER RAMESH NAIR: The issue involved in the present case is that the appellant has provided the service to the SEZ which is not in dispute, the exemption was denied on the ground that the appellant could not produce A1/A2 certificate.   2. Shri Ajay Banerjee, Learned Counsel appearing on behal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the findings of the impugned order.   4. Considering the submissions made by both the sides and on perusal of the record, I find that the only lapse on the part of the appellant is that they have not produced A1/A2 certificate in respect of the service provided to SEZ. However, there is no dispute that the service has been admittedly provided to SEZ unit. Non submission of the A1/A2 certif....