https://www.taxtmi.com/caselaws?id=340856 Subsequent approval by the Unit Approval Committee was sufficient compliance with Notification No. 17/2011-ST for refund of service tax paid on legal consultancy services used in SEZ manufacturing. The service was admittedly received and used in manufacture of goods in the SEZ, and the goods were exported. The only objection was that the service appeared in the Unit Approval Committee list after the refund period, but the Tribunal followed its earlier decision and held that later approval met the notification condition. Refund could not be denied on that ground, and the assessee was entitled to the refund. en-us Thu, 29 Dec 2016 00:00:00 +0530 Tue, 28 Mar 2017 06:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340856 Subsequent approval by the Unit Approval Committee was sufficient compliance with Notification No. 17/2011-ST for refund of service tax paid on legal consultancy services used in SEZ manufacturing. The service was admittedly received and used in manufacture of goods in the SEZ, and the goods were exported. The only objection was that the service appeared in the Unit Approval Committee list after the refund period, but the Tribunal followed its earlier decision and held that later approval met the notification condition. Refund could not be denied on that ground, and the assessee was entitled to the refund. Case-Laws Central Excise Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340856