https://www.taxtmi.com/caselaws?id=325489 The Tribunal allowed the appeal, directing the appellant to produce original documents for verification and granting a refund of the disputed amount. The decision emphasized the importance of evidence supporting the use of input services in SEZ development and clarified the eligibility criteria for claiming refunds under Rule 5 of CCR and relevant notifications. en-us Thu, 17 Mar 2016 00:00:00 +0530 Tue, 10 Jan 2017 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325489 The Tribunal allowed the appeal, directing the appellant to produce original documents for verification and granting a refund of the disputed amount. The decision emphasized the importance of evidence supporting the use of input services in SEZ development and clarified the eligibility criteria for claiming refunds under Rule 5 of CCR and relevant notifications. Case-Laws Service Tax Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325489