https://www.taxtmi.com/caselaws?id=213430 Notification No. 09/2009-S.T. permits refund of service tax on specified services used for authorised operations in an SEZ where the services are approved by the Approval Committee, actually used for authorised operations, tax has been paid, and CENVAT credit has not been taken. The timing or location of receipt of the services does not defeat the claim where the services are otherwise linked to authorised operations, and the decisive condition is that the service tax was paid on or after 03.03.2009. A Chartered Accountant's certificate may be accepted to establish correlation and utilisation in appropriate circumstances, and the refund claim was held admissible. en-us Fri, 17 Feb 2012 00:00:00 +0530 Sat, 20 Sep 2014 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213430 Notification No. 09/2009-S.T. permits refund of service tax on specified services used for authorised operations in an SEZ where the services are approved by the Approval Committee, actually used for authorised operations, tax has been paid, and CENVAT credit has not been taken. The timing or location of receipt of the services does not defeat the claim where the services are otherwise linked to authorised operations, and the decisive condition is that the service tax was paid on or after 03.03.2009. A Chartered Accountant's certificate may be accepted to establish correlation and utilisation in appropriate circumstances, and the refund claim was held admissible. Case-Laws Service Tax Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213430