https://www.taxtmi.com/caselaws?id=269578 Refund of service tax on services used for authorised SEZ operations was held admissible where the Approval Committee had certified the services as relating to authorised operations. A contrary departmental view on nexus was rejected, since the same issue had already been decided in the assessee's favour on identical facts. The availability of an exemption for services wholly consumed within the SEZ did not, by itself, defeat refund where tax had already been paid. The Tribunal therefore allowed the appeals and granted consequential relief. en-us Tue, 12 May 2015 00:00:00 +0530 Fri, 17 Nov 2017 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269578 Refund of service tax on services used for authorised SEZ operations was held admissible where the Approval Committee had certified the services as relating to authorised operations. A contrary departmental view on nexus was rejected, since the same issue had already been decided in the assessee's favour on identical facts. The availability of an exemption for services wholly consumed within the SEZ did not, by itself, defeat refund where tax had already been paid. The Tribunal therefore allowed the appeals and granted consequential relief. Case-Laws Service Tax Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269578