https://www.taxtmi.com/caselaws?id=335085 Refund under Notification No. 09/2009-ST was treated as admissible to an SEZ unit for Scientific or Technical Consultancy Service and Chartered Accountants Service, even though those services were not specifically listed in the relevant annexures, because the omission was only technical and could not defeat the intended SEZ benefit. The approved service list had also been amended to include the disputed services, supporting the claim. Refund of education cess and higher secondary education cess was likewise held admissible on the basis of the Board circular. The Revenue's objection was rejected and the assessee was held entitled to the refund claimed for services consumed within the SEZ. en-us Fri, 18 Nov 2016 00:00:00 +0530 Mon, 28 Aug 2017 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335085 Refund under Notification No. 09/2009-ST was treated as admissible to an SEZ unit for Scientific or Technical Consultancy Service and Chartered Accountants Service, even though those services were not specifically listed in the relevant annexures, because the omission was only technical and could not defeat the intended SEZ benefit. The approved service list had also been amended to include the disputed services, supporting the claim. Refund of education cess and higher secondary education cess was likewise held admissible on the basis of the Board circular. The Revenue's objection was rejected and the assessee was held entitled to the refund claimed for services consumed within the SEZ. Case-Laws Central Excise Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335085