https://www.taxtmi.com/caselaws?id=347224 The Tribunal set aside the decision denying the refund of service tax under Notification No. 09/2009-S.T. and remanded the matter to the original authority for a fresh determination. The appellant's utilization of services in relation to their SEZ operation was found to qualify for the refund benefit under the notification, as services consumed within the SEZ area were deemed eligible until the amendment by Notification No. 15/2009. The appeal was disposed of in favor of the appellant, directing the quantification of the refund amount by the original authority. en-us Tue, 27 Dec 2016 00:00:00 +0530 Thu, 31 Aug 2017 07:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347224 The Tribunal set aside the decision denying the refund of service tax under Notification No. 09/2009-S.T. and remanded the matter to the original authority for a fresh determination. The appellant's utilization of services in relation to their SEZ operation was found to qualify for the refund benefit under the notification, as services consumed within the SEZ area were deemed eligible until the amendment by Notification No. 15/2009. The appeal was disposed of in favor of the appellant, directing the quantification of the refund amount by the original authority. Case-Laws Service Tax Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347224