final products to DTA on payment of excise duty and to SEZ developers cleared without payment of duty by following ARE-I procedures. They have ... materials used in the manufacture of finished goods cleared to SEZ developers. A Show Cause Notice dated 22.01.2009 was issued to the appellants demanding
cement manufactured by the appellant to the contractors of developers of SEZ under the cover of ARE-1 without payment of duty ... Cement without payment of duty to the firms/contractors who were neither SEZ units nor Developers in terms of Rule 6(6) of CENVAT credit
refund claims towards the Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ ... which relates to service tax on services wholly consumed within the SEZ during the period from July to September, 2009.
4. The learned Chartered Accountant
issued is whether the refund is admissible to the appellant, an SEZ unit, in respect of Service Tax paid on input services i.e. Telecommunication ... Special Economic Zone and received by the developer or units of SEZ, the refund can granted only if the services are not wholly consumed within
that any taxable service procured by a unit or a developer in SEZ would liable to pay the service tax at appropriate rate and file ... 2009-ST dt.28.05.2009 provided unconditional exemption to services within SEZ without filing refund claims. The present appeals relate to the refund claims
continuing to establish their respective projects in land
situated in Mundra SEZ, being part of Revenue Survey
No.295/1 and part of Revenue Survey ... separate projects of
the petitioners at their respective lands in the Mundra
SEZ;
(iii) That pending the hearing and final disposal of this
petition, this
from other non-official members; that as
many as 105 proposals of SEZ were sent for approval of
Government of India of which 74 were ... notified; that in the
SEZ M/s. Aurobindo Pharma Limited and M/s. Hetero Drugs
Limited applied for allotment as anchor clients; that other
Pharma
Union of India,
Represented by its Secretary,
Ministry of Commerce and Industry,
SEZ Section, Udyog Bhavan,
New Delhi-110 011.
2. The Government of Puducherry ... Writs of Mandamus, directing the first respondent-Ministry of Commerce and Industry, SEZ Section, Union of India, New Delhi, to issue the Notification under Section
situated in Special Economic Zone
(hereinafter referred to as 'the SEZ').
3. In Special Civil Application No.14856 of 2010,
the petitioner ... Gujarat Special
Economic Zone Act, 2004 (hereinafter referred to
as 'the SEZ Act '), which was brought into effect
from
Solitaire Ventures Pvt Ltd & Ors vs Vipul Sez Developers Pvt Ltd & Others on 10 March, 2015
Author: Manmohan Singh
Bench: Manmohan Singh ... Agarwal, Ms.Henna George and
Mr.Gurmehar S.Sistani, Adv.
versus
VIPUL SEZ DEVELOPERS PVT LTD & OTHERS
..... Respondents
Through Mr.Sandeep Sethi