DID YOU KNOW that utilization of CENVAT Credit availed by a Non-SEZ unit in discharging the service tax liabilities of an SEZ unit under a centralized registration was permissible under the erstwhile Service Tax regime?
DID YOU ALSO KNOW that our office successfully represented a client which operated two units (where one unit is located in an SEZ and other is a Non-SEZ unit) in an appeal challenging the tax demands confirmed by the Service Tax Department before Customs, Excise and Service Tax Appellate Tribunal, Allahabad Bench. We argued before the Appellate Tribunal that, even though the tax regimes for both the SEZ and Non-SEZ units may be different, since the units are operating under a centralised registration, utilization of CENVAT Credit availed by a Non-SEZ unit in discharging the service tax liabilities of an SEZ unit is permissible.