https://www.taxtmi.com/caselaws?id=356566 Refund of service tax to an SEZ unit for specified input services used in authorised operations was held allowable because Notifications Nos. 9/2009-ST and 15/2009-ST only regulate the refund mechanism and cannot curtail the statutory immunity under the SEZ Act. Earlier Tribunal decisions were followed to hold that the amended clause in Notification No. 15/2009-ST could not deny refund merely because the services were consumed wholly within the SEZ. The disallowance was therefore unsustainable, and the assessee was entitled to refund with consequential relief. en-us Thu, 09 Nov 2017 00:00:00 +0530 Thu, 08 Mar 2018 07:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356566 Refund of service tax to an SEZ unit for specified input services used in authorised operations was held allowable because Notifications Nos. 9/2009-ST and 15/2009-ST only regulate the refund mechanism and cannot curtail the statutory immunity under the SEZ Act. Earlier Tribunal decisions were followed to hold that the amended clause in Notification No. 15/2009-ST could not deny refund merely because the services were consumed wholly within the SEZ. The disallowance was therefore unsustainable, and the assessee was entitled to refund with consequential relief. Case-Laws Service Tax Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356566