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Documents citing M/S Sai Wardha Power Ltd vs Cce, Nagpur on 4 March, 2015

M/S Diamond & Gem Development ... vs Commissioner (Appeals) Of Central ... on 27 March, 2018

5. Ld. AR for the Revenue on the other hand submitted that it is very clear from the Notification No. 9/2009-ST dated 03.03.2009 that the exemption from payment of service tax on providing taxable services to an SEZ is allowed subject to fulfilment of the conditions and it is by way of refund of the service tax paid by the service provider to the service receiver. It is the receiver, who is entitled to refund and not the service provider, hence, the appellant being the service provider is not eligible to the exemption. Further, he has submitted that the judgement delivered by the Tribunal in the case of Tata Consultancy Services Ltd vs. CCE & ST (LTU), Mumbai  2013 (29) STR 393 (Tri.- Mumbai) has been overruled by the Larger bench of this Tribunal in the case of Sai Wardha Power Ltd. Vs. CCE, Nagpur -2016 (332) ELT 529 (Tri.-LB).
Custom, Excise & Service Tax Tribunal Cites 9 - Cited by 0 - Full Document

M/S. Thermax Limited vs Commissioner Of Central Excise & S.T., ... on 1 September, 2016

Mr. P.M. Saleem, Hon'ble Member (Technical) Date of Hearing/ Decision : 01.09.2016 ORDER No. A/10859/2016 Dated 01.09.2016 Per : Mr. P.M. Saleem At the outset itself both sides submits that the issue involved is rebate of goods supplied from DTA to SEZ within India and the same is covered by the Larger Bench decision of the Tribunal in the case of Sai Wardha Power Limited vs. CCE, Nagpur  2016 (332) ELT 529 (Tri. Larger Bench), and the appeal would not lie before the Tribunal.
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document
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