https://www.taxtmi.com/caselaws?id=335393 SEZ service tax refund notifications are procedural and facilitative, and do not curtail the statutory immunity available for authorised operations. Services consumed wholly within the SEZ remain refund-eligible when they are approved for authorised use and tax has been paid, even after amendment of the refund notification. Rent-a-cab service and outdoor catering service were treated as eligible input services for the SEZ unit because they were specifically authorised for operations and no disentitling factor such as personal use was shown. On that basis, refund entitlement was recognised for both categories of services. en-us Fri, 25 Nov 2016 00:00:00 +0530 Sat, 04 Mar 2017 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335393 SEZ service tax refund notifications are procedural and facilitative, and do not curtail the statutory immunity available for authorised operations. Services consumed wholly within the SEZ remain refund-eligible when they are approved for authorised use and tax has been paid, even after amendment of the refund notification. Rent-a-cab service and outdoor catering service were treated as eligible input services for the SEZ unit because they were specifically authorised for operations and no disentitling factor such as personal use was shown. On that basis, refund entitlement was recognised for both categories of services. Case-Laws Service Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335393