https://www.taxtmi.com/caselaws?id=341259 Refund of service tax on input services used for setting up an approved Special Economic Zone unit was held admissible even though the services were received before commercial production began. The refund notifications were treated as a facilitative mechanism to operationalise the statutory SEZ benefit, and they could not be read to curtail the exemption or refund entitlement arising from the SEZ framework. On that basis, the service tax refund was allowed and the demand, along with interest, was unsustainable. en-us Wed, 22 Feb 2017 00:00:00 +0530 Thu, 20 Apr 2017 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341259 Refund of service tax on input services used for setting up an approved Special Economic Zone unit was held admissible even though the services were received before commercial production began. The refund notifications were treated as a facilitative mechanism to operationalise the statutory SEZ benefit, and they could not be read to curtail the exemption or refund entitlement arising from the SEZ framework. On that basis, the service tax refund was allowed and the demand, along with interest, was unsustainable. Case-Laws Service Tax Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341259