Back
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P. Dinesha, J, Vasa Seshagiri Rao, Technical Member
M/s. Renault Nissan Technology And Business Centre India Pvt. Ltd. – Appellant
Versus
Commissioner of GST & CE – Respondent
| Table of Content |
|---|
| 1. common issue in service tax appeals leads to collective review. (Para 1 , 2 , 3 , 4 , 5) |
| 2. arguments regarding eligibility and jurisdiction for sez exemptions. (Para 6 , 7) |
| 3. court's observations on eligibility, time limits, and applicability of sez act. (Para 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16) |
| 4. final ruling to set aside previous orders and allow appeals. (Para 17) |
Per: Shri P. Dinesha
All these Appeals involve a common issue and therefore they are taken up together for common disposal. Facts involved in all these Appeals are also identical and therefore, as a lead case, the facts as discussed in the case of M/s.Renault Nissan Technology Business Center (I) P. Ltd. (Appeal No.ST/40118/2014) is considered.
2. Before delving into considering the factual background, we find that the Adjudicating Authority viz. Deputy Commissioner did not issue any SCN in response to the Appellant’s refund claim filed on 22.01.2010; a letter dated 17.08.2010 was issued seeking clarifications regarding the refund claim made in response to which, the Appellant filed details vide its letter duly acknowledged by the office of the Deputy Commissioner on 17.09.2010 – both these letter
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
