Held - As per the sub-para (c) of notification no. 15/2009-ST., if the service provided is for use in authorized operations in the SEZ shall be exempted without opting for the refund by the service provider subject to the condition the services are consumed wholly within the SEZ. In the present case, the service of erection, commissioning and installation is indeed used and wholly consumed in the SEZ therefore, the appellant is eligible for ex.....

Held - Section 16 of the IGST Act, 2017 referred to above deals with Zero rated supply ie. For supplies of goods or services or both, which includes supplies of export of goods or services or both, and supplies made to the Special Economic Zone Unit or Special Economic Zone Developer and the manner of zero rating. It is not in dispute that the goods in question are one of “Zero Rated supplies”. A registered person making “Zero Rated Supp.....

Held - Since as per the documents produced along with appeal, there is no dispute in respect of the fact that these services have been provided to a SEZ Unit / Developer and consumed within the SEZ, the exemption is admissible in respect of the services so provided. Commissioner also has not sought to state the contrary but has only sought to deny the exemption on the ground that in these instances the exemption should not have been allowed af.....