https://www.taxtmi.com/caselaws?id=256474 An SEZ unit's refund claim for service tax paid on input services was held admissible even where the services were wholly consumed within the SEZ. The Tribunal applied Notification No. 9/2009, as amended by Notification No. 15/2009-ST, and followed its earlier decisions, including the assessee's own case, to reject the view that refund was confined to services not wholly consumed in the SEZ. The operative principle was that once service tax had been paid by the service provider, the SEZ unit remained eligible for refund under the notification framework. The claim was therefore allowed, subject to the amount not pressed. en-us Fri, 02 Jan 2015 00:00:00 +0530 Fri, 13 Feb 2015 13:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256474 An SEZ unit's refund claim for service tax paid on input services was held admissible even where the services were wholly consumed within the SEZ. The Tribunal applied Notification No. 9/2009, as amended by Notification No. 15/2009-ST, and followed its earlier decisions, including the assessee's own case, to reject the view that refund was confined to services not wholly consumed in the SEZ. The operative principle was that once service tax had been paid by the service provider, the SEZ unit remained eligible for refund under the notification framework. The claim was therefore allowed, subject to the amount not pressed. Case-Laws Service Tax Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256474