https://www.taxtmi.com/caselaws?id=352757 For a Special Economic Zone unit, the export character of authorised services is governed by the Special Economic Zone Act, 2005, not by the general Service Tax Rules, 1994. The Act's definitions and overriding effect displaced the rule under service tax law that was used to deny export treatment, so the services were treated as exported. On that basis, accumulated CENVAT credit attributable to authorised export operations was refundable under rule 5 of the CENVAT Credit Rules, 2004 and the related refund mechanism. The refund denial was therefore unsustainable and consequential relief followed. en-us Wed, 12 Jul 2017 00:00:00 +0530 Thu, 21 Dec 2017 08:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352757 For a Special Economic Zone unit, the export character of authorised services is governed by the Special Economic Zone Act, 2005, not by the general Service Tax Rules, 1994. The Act's definitions and overriding effect displaced the rule under service tax law that was used to deny export treatment, so the services were treated as exported. On that basis, accumulated CENVAT credit attributable to authorised export operations was refundable under rule 5 of the CENVAT Credit Rules, 2004 and the related refund mechanism. The refund denial was therefore unsustainable and consequential relief followed. Case-Laws Service Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352757