https://www.taxtmi.com/caselaws?id=249978 Service tax refund on Scientific and Technical Consultancy Services used by a Special Economic Zone unit for authorised operations was treated as admissible because the approved list covered scientific or technical consultancy, testing and analysis, and the services were linked to research, development, analysis and testing in the manufacturing process. The rejection was found to be misconceived where it relied on the unit not having commenced commercial production or on a restrictive view of nexus. Once the services are specifically approved and shown to relate to authorised operations, refund cannot be denied on a narrow or technical approach. en-us Mon, 03 Sep 2012 00:00:00 +0530 Tue, 29 Jul 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249978 Service tax refund on Scientific and Technical Consultancy Services used by a Special Economic Zone unit for authorised operations was treated as admissible because the approved list covered scientific or technical consultancy, testing and analysis, and the services were linked to research, development, analysis and testing in the manufacturing process. The rejection was found to be misconceived where it relied on the unit not having commenced commercial production or on a restrictive view of nexus. Once the services are specifically approved and shown to relate to authorised operations, refund cannot be denied on a narrow or technical approach. Case-Laws Service Tax Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249978