Refund of Service Tax for SEZ Manufacturing Unit Partially Allowed by CESTAT CHENNAI

The Appellate Tribunal CESTAT CHENNAI allowed refund of service tax on rent-a-cab and outdoor catering services for a manufacturing unit in SEZ. However, CENVAT credit on customs house agent service was disallowed due to lack of evidence. The approval committee's permission for the services was considered valid for refund, as long as tax payment was verifiable. The appeals were partly allowed.

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The Appellate Tribunal CESTAT CHENNAI allowed refund of service tax on rent-a-cab and outdoor catering services for a manufacturing unit in SEZ. However, CENVAT credit on customs house agent service was disallowed due to lack of evidence. The approval committee's permission for the services was considered valid for refund, as long as tax payment was verifiable. The appeals were partly allowed.

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