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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarifications on SEZ Service Tax Refunds: Notification 17/2011-ST, Form A-2, Exemptions, and Cenvat Credit Explained.</h1> The circular addresses clarifications on service tax refunds for SEZ Units/Developers following Notification 17/2011-ST. It explains the process for claiming refunds on service tax paid under sections 66 and 66A, emphasizing the use of Form A-2 for claims. It distinguishes between wholly consumed services and shared services, detailing conditions for exemptions and refunds. The circular clarifies the role of the Unit Approval Committee (UAC) in authorizing services for SEZ operations and explains terms like 'standalone' SEZ Units. It also discusses the calculation of total turnover for proportionate refunds and the eligibility for cenvat credit on shared services.
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