https://www.taxtmi.com/caselaws?id=336691 Refund of service tax on telecommunication services used by a SEZ unit for authorised operations was held admissible under Notification No. 9/2009-ST. The Tribunal applied prior precedent recognising credit for landline and mobile telephone services when used for business purposes, and treated the telecommunication service as covered by the refund mechanism. On that basis, the denial of refund was found unsustainable and the claim was allowed. en-us Tue, 15 Nov 2016 00:00:00 +0530 Tue, 27 Dec 2016 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336691 Refund of service tax on telecommunication services used by a SEZ unit for authorised operations was held admissible under Notification No. 9/2009-ST. The Tribunal applied prior precedent recognising credit for landline and mobile telephone services when used for business purposes, and treated the telecommunication service as covered by the refund mechanism. On that basis, the denial of refund was found unsustainable and the claim was allowed. Case-Laws Service Tax Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336691