https://www.taxtmi.com/caselaws?id=328974 The appellant filed a refund claim for service tax paid on specified services used in SEZ Zone, which was partially rejected by the original authority. The Commissioner (Appeals) partly upheld the decision. The Tribunal held that the appellant is eligible for a refund of the disputed amount, emphasizing that exemption from paying service tax on wholly consumed services is optional, and there is no bar on claiming a refund even if the services are exempted. The impugned order was set aside, and the appeal was allowed with appropriate reliefs. en-us Thu, 07 Apr 2016 00:00:00 +0530 Sat, 18 Jun 2016 00:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328974 The appellant filed a refund claim for service tax paid on specified services used in SEZ Zone, which was partially rejected by the original authority. The Commissioner (Appeals) partly upheld the decision. The Tribunal held that the appellant is eligible for a refund of the disputed amount, emphasizing that exemption from paying service tax on wholly consumed services is optional, and there is no bar on claiming a refund even if the services are exempted. The impugned order was set aside, and the appeal was allowed with appropriate reliefs. Case-Laws Service Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328974