https://www.taxtmi.com/caselaws?id=255486 The Tribunal upheld the Commissioner (Appeals)'s decision to sanction refund claims for service tax paid on services consumed solely in SEZ, emphasizing that even if service tax liability had been discharged, the appellant could still be eligible for a refund under relevant provisions. The Tribunal clarified that for services wholly consumed within SEZ, where there was no initial tax liability, refund claims could still be granted. The judgment highlighted the importance of distinguishing between services consumed within SEZ and those procured from outside, ultimately dismissing the Revenue's appeal and upholding the refund claims for the respondents. en-us Fri, 12 Sep 2014 00:00:00 +0530 Sat, 17 Jan 2015 13:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255486 The Tribunal upheld the Commissioner (Appeals)'s decision to sanction refund claims for service tax paid on services consumed solely in SEZ, emphasizing that even if service tax liability had been discharged, the appellant could still be eligible for a refund under relevant provisions. The Tribunal clarified that for services wholly consumed within SEZ, where there was no initial tax liability, refund claims could still be granted. The judgment highlighted the importance of distinguishing between services consumed within SEZ and those procured from outside, ultimately dismissing the Revenue's appeal and upholding the refund claims for the respondents. Case-Laws Service Tax Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255486