https://www.taxtmi.com/caselaws?id=196056 For an SEZ unit, refund of service tax on input services was treated as admissible where the services had been approved through the authorised committee process under the relevant refund notification. The Tribunal held that the Revenue could not later deny refund by re-agitating objections that the services lacked nexus with the manufactured goods or were not used in authorised operations once they had been approved for the SEZ process. It also held that refund could not be refused merely because the services could have been obtained without payment of service tax, if the notification otherwise applied. The appeals succeeded with consequential relief. en-us Tue, 10 Mar 2015 00:00:00 +0530 Sat, 18 Nov 2017 12:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196056 For an SEZ unit, refund of service tax on input services was treated as admissible where the services had been approved through the authorised committee process under the relevant refund notification. The Tribunal held that the Revenue could not later deny refund by re-agitating objections that the services lacked nexus with the manufactured goods or were not used in authorised operations once they had been approved for the SEZ process. It also held that refund could not be refused merely because the services could have been obtained without payment of service tax, if the notification otherwise applied. The appeals succeeded with consequential relief. Case-Laws Service Tax Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196056