https://www.taxtmi.com/caselaws?id=332636 The Tribunal allowed the appeal of a SEZ unit regarding a refund claim under Notification No. 40/2012-ST for services consumed within the SEZ. The Tribunal held that services approved by the Development Commissioner are eligible for refund, including CHA services and professional services. It found that the denial of refund for these services was unjustified, as evidenced by invoices and past Tribunal decisions. The Tribunal set aside the original order, granting relief to the appellant and emphasizing the importance of SEZ Act provisions and approved services lists for refund claims. en-us Wed, 14 Sep 2016 00:00:00 +0530 Wed, 21 Sep 2016 17:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332636 The Tribunal allowed the appeal of a SEZ unit regarding a refund claim under Notification No. 40/2012-ST for services consumed within the SEZ. The Tribunal held that services approved by the Development Commissioner are eligible for refund, including CHA services and professional services. It found that the denial of refund for these services was unjustified, as evidenced by invoices and past Tribunal decisions. The Tribunal set aside the original order, granting relief to the appellant and emphasizing the importance of SEZ Act provisions and approved services lists for refund claims. Case-Laws Service Tax Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332636