Service Tax
TRT-2025-
Cestat Mumbai
Date:-09-02-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 09 February 2023
Parties: Vishay Semiconductor India Pvt. Ltd. Vs Commissioner of CGST & Central Excise, Mumbai Central
Facts –
- The Appellant, Vishay Semiconductor India Pvt. Ltd, filed refund claim for the period from 15th December 2009 to 30th June 2010 for Service Tax paid on the specified service used in relation to the authorised operations in the SEZ under notification no. 9/2009-ST dated 03.03.2009 as amended vide notification no.15/2009-ST dated 20.05.2009
- The part of refund claim was rejected on the ground that the input services were wholly consumed within SEZ which were unconditionally exempted from payment of Service Tax and therefore not eligible for refund as per provisions of notification (supra).
Issue –
- whether the appellants are eligible for refund of Service Tax paid on specified services which are wholly consumed within the SEZ?
Order –
- The Tribunal held that in terms of section 51 of the SEZ Act the provisions of the SEZ Act shall have overriding effect over all provisions of any other law for the time being in force and it is settled legal principle that any rule or notification cannot override the Act.
- The issue involved herein is no longer res integra in view of the decision of this Tribunal in the matter of EON Kharadi Infrastructure Pvt. Ltd. And in appellant’s own case in Final Order no. A/86782/2019 dated 20.09.2019, this Tribunal has held that various input services which are wholly consumed within the SEZ, the Service Tax paid on such services cannot be denied as refund.
- The Appeal is allowed.
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