Subsequent SEZ approval satisfied refund conditions for service tax paid on legal consultancy services used in exports.

Subsequent approval by the Unit Approval Committee was sufficient compliance with Notification No. 17/2011-ST for refund of service tax paid on legal consultancy services used in SEZ manufacturing. The service was admittedly received and used in manufacture of goods in the SEZ, and the goods were exported. The only objection was that the service appeared in the Unit Approval Committee list after the refund period, but the Tribunal followed its earlier decision and held that later approval met the notification condition. Refund could not be denied on that ground, and the assessee was entitled to the refund.

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Issues: Whether subsequent approval by the Unit Approval Committee of the legal consultancy service was sufficient compliance with Notification No. 17/2011-ST for refund of service tax paid on that service.

Analysis: The service in question was admittedly received and used in the manufacture of goods in the SEZ and the goods were exported. The only objection was that the legal consultancy service was included in the Unit Approval Committee list after the period for which refund was claimed. The Tribunal held that the question was already settled by its earlier decision and that later approval of the service satisfied the condition of the notification for refund.

Conclusion: The refund could not be denied on the ground of subsequent approval, and the assessee was entitled to refund of service tax paid on the legal consultancy service.

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