https://www.taxtmi.com/caselaws?id=252112 Services used for constructing a factory building in an SEZ can qualify as services used in relation to authorized operations under Notification No. 9/2009-ST when the construction is integrally connected with the proposed manufacturing activity. The tribunal treated such construction-related services as falling within the concept of input services and held that they could not be excluded merely because the building was still under construction. On that prima facie basis, waiver of pre-deposit and stay of recovery were granted, and the refund claim was found to have a strong case on merits. en-us Tue, 22 Jul 2014 00:00:00 +0530 Thu, 15 Oct 2015 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252112 Services used for constructing a factory building in an SEZ can qualify as services used in relation to authorized operations under Notification No. 9/2009-ST when the construction is integrally connected with the proposed manufacturing activity. The tribunal treated such construction-related services as falling within the concept of input services and held that they could not be excluded merely because the building was still under construction. On that prima facie basis, waiver of pre-deposit and stay of recovery were granted, and the refund claim was found to have a strong case on merits. Case-Laws Service Tax Tue, 22 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252112