[In the matter of AMRL Hitech City Ltd v. Commissioner of Central Excise & ST Tirunelveli] Appeal No.ST/40661/2015 Date of hearing/decision: March 17, 2016 BRIEF FACTS The Appellant is registered as Multi Product Special Economic Zone (MPSEZ) as a developer of AMRL Hi-Tech City. The Appellant claimed the refund of credit paid on various input … Continue reading SEZ DEVELOPER IS ELIGIBLE FOR REFUND OF SERVICE TAX PAID ON VARIOUS INPUT SERVICES LIKE COMPANY SECRETARY, CHARTERED ACCOUNTANT, SECURITY, LEGAL CONSULTANCY ETC.