https://www.taxtmi.com/caselaws?id=221157 The judge allowed the appeal, setting aside the order denying the refund claim for service tax paid on various services in a Special Economic Zone (SEZ). The judge found that the disputed services were on the approved list and were wholly consumed within the SEZ, making the appellant eligible for a refund. Emphasizing the entitlement of SEZ units to exemptions from service tax, the judge concluded that the denial of the refund was not legally sustainable. Consequently, the appeal was allowed, providing consequential relief to the appellant. en-us Thu, 07 Feb 2013 00:00:00 +0530 Wed, 09 Jul 2014 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221157 The judge allowed the appeal, setting aside the order denying the refund claim for service tax paid on various services in a Special Economic Zone (SEZ). The judge found that the disputed services were on the approved list and were wholly consumed within the SEZ, making the appellant eligible for a refund. Emphasizing the entitlement of SEZ units to exemptions from service tax, the judge concluded that the denial of the refund was not legally sustainable. Consequently, the appeal was allowed, providing consequential relief to the appellant. Case-Laws Service Tax Thu, 07 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221157