#Special Economic Zone

CESTAT Chennai ruled that services rendered to SEZ units are exempt from Rule 6(3) reversal under Cenvat Credit Rules, and input credits for rent-a-cab and insurance services are allowable if used for output services. This decision clarifies the entitlement of input service credits for businesses operating in SEZs, impacting tax compliance and credit claims under GST and excise laws.

CESTAT Ahmedabad ruled that Central Revenues Control Laboratory (CRCL) test reports alone are adequate for determining customs tariff classification, remanding the case for re-determination. The decision underscores that importers cannot be denied duty exemptions solely due to procedural lapses in sharing test reports if the substantive findings are conclusive.