https://www.taxtmi.com/caselaws?id=347749 The Tribunal allowed the appeal of a Special Economic Zone (SEZ) unit regarding the rejection of a refund claim under Notification No. 12/2013-ST for service tax paid. The Tribunal held that the delay in approval of input services did not disqualify the appellant from claiming the exemption from service tax, emphasizing that conditions of the notification must be met at the time of availing services, not necessarily at the time of approval. The decision aligned with a previous case, leading to the rejection of the refund claim being deemed unsustainable, and the appeal was allowed with consequential reliefs. en-us Wed, 16 Aug 2017 00:00:00 +0530 Mon, 11 Sep 2017 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347749 The Tribunal allowed the appeal of a Special Economic Zone (SEZ) unit regarding the rejection of a refund claim under Notification No. 12/2013-ST for service tax paid. The Tribunal held that the delay in approval of input services did not disqualify the appellant from claiming the exemption from service tax, emphasizing that conditions of the notification must be met at the time of availing services, not necessarily at the time of approval. The decision aligned with a previous case, leading to the rejection of the refund claim being deemed unsustainable, and the appeal was allowed with consequential reliefs. Case-Laws Service Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347749