https://www.taxtmi.com/caselaws?id=241197 Service tax paid on services used for authorised operations in a Special Economic Zone remains refundable where the tax incidence was borne and the claim is within limitation, even if the services were wholly consumed in the SEZ. The SEZ framework treats services to an SEZ unit as deemed export and has overriding effect over inconsistent provisions, so refund cannot be denied merely because it is routed under the SEZ notification. At the same time, refund claims may require fresh factual verification where invoices, supporting documents, or nexus with authorised operations are not clearly established, and such matters can be remanded for reconsideration on evidence. en-us Thu, 20 Jun 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241197 Service tax paid on services used for authorised operations in a Special Economic Zone remains refundable where the tax incidence was borne and the claim is within limitation, even if the services were wholly consumed in the SEZ. The SEZ framework treats services to an SEZ unit as deemed export and has overriding effect over inconsistent provisions, so refund cannot be denied merely because it is routed under the SEZ notification. At the same time, refund claims may require fresh factual verification where invoices, supporting documents, or nexus with authorised operations are not clearly established, and such matters can be remanded for reconsideration on evidence. Case-Laws Service Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241197