https://www.taxtmi.com/caselaws?id=182663 The Tribunal allowed the appeals and granted consequential relief to the Appellant, emphasizing that minor invoice discrepancies should not hinder SEZ units from receiving refund benefits. The Tribunal found that the Appellant's evidence of service tax payment reconciliation with challans was satisfactory, supporting their claim for refund. The decision was based on legal principles and precedents indicating that once a service classification is accepted for tax purposes, it cannot be disputed during refund processing. The Tribunal also noted that the Government's policy supports exempting or refunding input taxes for SEZs. en-us Tue, 09 Dec 2014 00:00:00 +0530 Tue, 20 Sep 2016 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182663 The Tribunal allowed the appeals and granted consequential relief to the Appellant, emphasizing that minor invoice discrepancies should not hinder SEZ units from receiving refund benefits. The Tribunal found that the Appellant's evidence of service tax payment reconciliation with challans was satisfactory, supporting their claim for refund. The decision was based on legal principles and precedents indicating that once a service classification is accepted for tax purposes, it cannot be disputed during refund processing. The Tribunal also noted that the Government's policy supports exempting or refunding input taxes for SEZs. Case-Laws Service Tax Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182663