https://www.taxtmi.com/caselaws?id=366439 The Tribunal held that the respondent, a Special Economic Zone (SEZ) Unit, was entitled to the refund of accumulated CENVAT credit for service tax paid on input services, even after payment under the Voluntary Compliance Encouragement Scheme (VCES). The refund was not related to the VCES Scheme payments but to the CENVAT credit, as clarified by circulars. The SEZ Act provision overrode the Finance Act, allowing the refund under Notification No. 12/2013-ST. Consequently, the Tribunal upheld the decision in favor of the respondent, dismissing the Revenue's appeals. en-us Tue, 17 Jul 2018 00:00:00 +0530 Wed, 05 Sep 2018 07:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366439 The Tribunal held that the respondent, a Special Economic Zone (SEZ) Unit, was entitled to the refund of accumulated CENVAT credit for service tax paid on input services, even after payment under the Voluntary Compliance Encouragement Scheme (VCES). The refund was not related to the VCES Scheme payments but to the CENVAT credit, as clarified by circulars. The SEZ Act provision overrode the Finance Act, allowing the refund under Notification No. 12/2013-ST. Consequently, the Tribunal upheld the decision in favor of the respondent, dismissing the Revenue's appeals. Case-Laws Service Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366439