https://www.taxtmi.com/caselaws?id=368578 Refund of service tax on rent-a-cab services used for authorised operations in an SEZ was treated as admissible because the service appeared in the approved list under Notification No. 40/2012-ST, so denial on the ground of ineligibility could not stand. The limitation objection also required reconsideration because the notification allowed condonation of delay by the proper authority; a rejection without adequate appreciation of the delay explanation and supporting material was not sustainable. The matter therefore required fresh examination on condonation after giving the assessee an opportunity and following natural justice. en-us Tue, 11 Sep 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368578 Refund of service tax on rent-a-cab services used for authorised operations in an SEZ was treated as admissible because the service appeared in the approved list under Notification No. 40/2012-ST, so denial on the ground of ineligibility could not stand. The limitation objection also required reconsideration because the notification allowed condonation of delay by the proper authority; a rejection without adequate appreciation of the delay explanation and supporting material was not sustainable. The matter therefore required fresh examination on condonation after giving the assessee an opportunity and following natural justice. Case-Laws Service Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368578