https://www.taxtmi.com/caselaws?id=337303 The Tribunal allowed the appeal, granting the appellant the refund of service tax paid on GTA services for supplying goods to the SEZ Unit. It held that the SEZ premises should be considered as the "port of export," aligning with the SEZ Act's provisions and specific Notifications. The Tribunal emphasized the eligibility of services for refund benefits and overturned the denial of refund benefits on GTA services for transporting goods to the SEZ Unit. Consequently, the Tribunal set aside the impugned order, ruling in favor of the appellant and granting them the consequential benefit of refund. en-us Fri, 16 Dec 2016 00:00:00 +0530 Tue, 29 Aug 2017 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337303 The Tribunal allowed the appeal, granting the appellant the refund of service tax paid on GTA services for supplying goods to the SEZ Unit. It held that the SEZ premises should be considered as the "port of export," aligning with the SEZ Act's provisions and specific Notifications. The Tribunal emphasized the eligibility of services for refund benefits and overturned the denial of refund benefits on GTA services for transporting goods to the SEZ Unit. Consequently, the Tribunal set aside the impugned order, ruling in favor of the appellant and granting them the consequential benefit of refund. Case-Laws Service Tax Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337303