https://www.taxtmi.com/caselaws?id=325047 The Tribunal upheld the Commissioner (Appeals)'s decision to allow refund claims for service tax paid on input services used in SEZ operations by the Assessee, rejecting the Revenue's appeals. The Tribunal emphasized adherence to SEZ Act and Rules, approving the Assessee's authorized operations within SEZ and remanding the Assessee's appeals for further examination by the Adjudicating authority. The Revenue's challenge regarding the Commissioner (Appeals)'s authority to remand cases was dismissed based on precedent from the High Court of Gujarat. en-us Tue, 02 Feb 2016 00:00:00 +0530 Sat, 19 Nov 2016 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325047 The Tribunal upheld the Commissioner (Appeals)'s decision to allow refund claims for service tax paid on input services used in SEZ operations by the Assessee, rejecting the Revenue's appeals. The Tribunal emphasized adherence to SEZ Act and Rules, approving the Assessee's authorized operations within SEZ and remanding the Assessee's appeals for further examination by the Adjudicating authority. The Revenue's challenge regarding the Commissioner (Appeals)'s authority to remand cases was dismissed based on precedent from the High Court of Gujarat. Case-Laws Service Tax Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325047