https://www.taxtmi.com/caselaws?id=358561 SEZ units are entitled to substantive exemption for taxable services used for authorised operations, and refund notifications cannot be construed to curtail that protection under the overriding SEZ Act. Accordingly, refund of service tax could not be denied merely because the services were wholly consumed within the SEZ, and the broader legal objection was unsustainable. However, disputed components of the claim involving excess amount, invoices not in the unit's name, and minor documentary discrepancies required factual verification, so those parts were remanded for fresh adjudication. en-us Thu, 22 Mar 2018 00:00:00 +0530 Fri, 13 Apr 2018 07:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358561 SEZ units are entitled to substantive exemption for taxable services used for authorised operations, and refund notifications cannot be construed to curtail that protection under the overriding SEZ Act. Accordingly, refund of service tax could not be denied merely because the services were wholly consumed within the SEZ, and the broader legal objection was unsustainable. However, disputed components of the claim involving excess amount, invoices not in the unit's name, and minor documentary discrepancies required factual verification, so those parts were remanded for fresh adjudication. Case-Laws Service Tax Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358561