The Tax Publishers2021 TaxPub(DT) 0819 (Chen-Trib) : (2021) 188 ITD 0124

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

ORDER

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.

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