https://www.taxtmi.com/caselaws?id=215815 The Tribunal allowed the appeals, overturning the rejection of refund claims for Service Tax paid on services consumed within the SEZ. The rejection based on lack of nexus with authorized operations and service tax on services wholly consumed within the SEZ was deemed legally incorrect. The Tribunal emphasized the entitlement to refunds under relevant legal provisions, including exemptions within SEZs, and granted consequential relief to the appellant. en-us Mon, 02 Jul 2012 00:00:00 +0530 Tue, 15 Jul 2014 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215815 The Tribunal allowed the appeals, overturning the rejection of refund claims for Service Tax paid on services consumed within the SEZ. The rejection based on lack of nexus with authorized operations and service tax on services wholly consumed within the SEZ was deemed legally incorrect. The Tribunal emphasized the entitlement to refunds under relevant legal provisions, including exemptions within SEZs, and granted consequential relief to the appellant. Case-Laws Service Tax Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215815