https://www.taxtmi.com/caselaws?id=247173 Service tax refund was treated as admissible for services used in relation to authorised operations in a Special Economic Zone, even before commercial manufacture began. Services for technical testing, analysis and other pre-production activities were regarded as capable of being directly linked to manufacture of the final product and to the SEZ unit's authorised operations. Applying the SEZ refund notification and the governing statutory scheme, the Court followed its earlier view that such pre-manufacture services can qualify for refund where the necessary nexus with authorised operations is established. en-us Wed, 13 Nov 2013 00:00:00 +0530 Thu, 27 Nov 2014 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247173 Service tax refund was treated as admissible for services used in relation to authorised operations in a Special Economic Zone, even before commercial manufacture began. Services for technical testing, analysis and other pre-production activities were regarded as capable of being directly linked to manufacture of the final product and to the SEZ unit's authorised operations. Applying the SEZ refund notification and the governing statutory scheme, the Court followed its earlier view that such pre-manufacture services can qualify for refund where the necessary nexus with authorised operations is established. Case-Laws Service Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247173