IN THE ITAT, CHENNAI BENCH
DUVVURU RL REDDY, J.M. & G. MANJUNATHA, A.M.
FIH India (P) Ltd. v. Dy. CIT
ITA No. 1184/CHNY/2018
8 February, 2021
Appellant by: S.P. Chidambaram, Advocate
Respondent by: Suresh Periasamy, Joint Commissioner
G. Manjunatha, A.M.
This appeal filed by the assessee is directed against the order of the Commissioner (Appeals)-13, Chennai, dated 17-11-2017 and pertains to assessment year 2010-11.
2. The assessee has raised the following grounds of appeal :--
The order of the Commissioner (Appeals) ('Commissioner (Appeals)') is contrary to law, facts and circumstances of the case.
2. Disallowance of service tax written off
2.1 The Commissioner (Appeals) erred in confirming the disallowance made by the assessing officer for the refund of input service tax written off amounting to Rs. 51,65,869.
2.2 The Commissioner (Appeals) failed to appreciate that the Appellant is operating in Special Economic Zone (SEZ) and as such it is exempt from service tax.