https://www.taxtmi.com/caselaws?id=359919 The appellant sought a refund of service tax paid on specified services for the SEZ unit's operations, which was initially rejected due to services being procured before UAC approval. The Tribunal ruled in favor of the appellant, citing eligibility for refunds under various provisions and emphasizing that SEZ units should not bear tax burdens to remain competitive. The Tribunal highlighted the overriding effect of the SEZ Act on other laws, supporting refund claims in line with approved services. Procedural requirements were met, and the impugned orders were deemed unsustainable, ultimately allowing the appeals and underscoring SEZ units' tax entitlements and procedural compliance. en-us Mon, 05 Feb 2018 00:00:00 +0530 Sun, 06 May 2018 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359919 The appellant sought a refund of service tax paid on specified services for the SEZ unit's operations, which was initially rejected due to services being procured before UAC approval. The Tribunal ruled in favor of the appellant, citing eligibility for refunds under various provisions and emphasizing that SEZ units should not bear tax burdens to remain competitive. The Tribunal highlighted the overriding effect of the SEZ Act on other laws, supporting refund claims in line with approved services. Procedural requirements were met, and the impugned orders were deemed unsustainable, ultimately allowing the appeals and underscoring SEZ units' tax entitlements and procedural compliance. Case-Laws Service Tax Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359919