https://www.taxtmi.com/caselaws?id=334816 Refund of service tax paid on input services used for authorised operations of a SEZ unit could not be denied merely because the services were wholly consumed within the SEZ or because exemption was theoretically available when tax was paid; the SEZ framework prevailed and refund remained maintainable where the tax incidence had been borne by the claimant. The limitation objection was rejected on the facts and the claims were treated as timely. However, discrepancies concerning invoices, service approval, registration details, rent and electricity allocation, and supporting bills were held to require factual verification by the adjudicating authority, so those issues were remitted for reconsideration. en-us Thu, 31 Mar 2016 00:00:00 +0530 Mon, 21 Nov 2016 23:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334816 Refund of service tax paid on input services used for authorised operations of a SEZ unit could not be denied merely because the services were wholly consumed within the SEZ or because exemption was theoretically available when tax was paid; the SEZ framework prevailed and refund remained maintainable where the tax incidence had been borne by the claimant. The limitation objection was rejected on the facts and the claims were treated as timely. However, discrepancies concerning invoices, service approval, registration details, rent and electricity allocation, and supporting bills were held to require factual verification by the adjudicating authority, so those issues were remitted for reconsideration. Case-Laws Service Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334816