https://www.taxtmi.com/caselaws?id=371120 Refund of service tax on services used for authorised operations in a Special Economic Zone is admissible where the SEZ Approval Committee has certified those services as required for the unit's operations. Notification No. 09/2009-ST exempts taxable services received by an SEZ developer or unit in relation to authorised operations, and the revenue cannot reject refund by independently reappraising nexus once the competent committee has approved the services. Services used for business activities incidental to manufacture and export in the SEZ were covered, so a narrow view that only manufacture qualified was unsustainable. The refund denial was accordingly set aside in favour of the assessee. en-us Tue, 23 Oct 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371120 Refund of service tax on services used for authorised operations in a Special Economic Zone is admissible where the SEZ Approval Committee has certified those services as required for the unit's operations. Notification No. 09/2009-ST exempts taxable services received by an SEZ developer or unit in relation to authorised operations, and the revenue cannot reject refund by independently reappraising nexus once the competent committee has approved the services. Services used for business activities incidental to manufacture and export in the SEZ were covered, so a narrow view that only manufacture qualified was unsustainable. The refund denial was accordingly set aside in favour of the assessee. Case-Laws Service Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371120