https://www.taxtmi.com/caselaws?id=361834 Refund of service tax paid on Renting of Immovable Property Service for an SEZ unit was treated as admissible where the services were used in authorised operations and later approved by the Development Commissioner. The approval requirement under the SEZ exemption scheme was regarded as procedural, not a substantive defeating exemption, and the refund could not be denied merely because approval was communicated after the claim was filed. Section 26 of the Special Economic Zones Act, 2005, read with its overriding effect under Section 51, supported grant of the exemption benefit. The invoice defect issue was not pressed, and the refund was upheld. en-us Thu, 08 Mar 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361834 Refund of service tax paid on Renting of Immovable Property Service for an SEZ unit was treated as admissible where the services were used in authorised operations and later approved by the Development Commissioner. The approval requirement under the SEZ exemption scheme was regarded as procedural, not a substantive defeating exemption, and the refund could not be denied merely because approval was communicated after the claim was filed. Section 26 of the Special Economic Zones Act, 2005, read with its overriding effect under Section 51, supported grant of the exemption benefit. The invoice defect issue was not pressed, and the refund was upheld. Case-Laws Service Tax Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361834