https://www.taxtmi.com/caselaws?id=373610 Refund of service tax for input services used in authorised SEZ operations was supported where invoices, challans, journal vouchers and the Chartered Accountant's certificate established receipt and payment of the services for SEZ activity. The record showed that the unit carried on no activity other than electricity generation in the SEZ, and earlier and later refunds on the same services had already been allowed. On limitation, refiled claims were not rejected because the original claims had been filed within time and the delay in refiling was fit for condonation. The impugned order was set aside and refund relief followed. en-us Wed, 09 Jan 2019 00:00:00 +0530 Tue, 03 Dec 2019 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373610 Refund of service tax for input services used in authorised SEZ operations was supported where invoices, challans, journal vouchers and the Chartered Accountant's certificate established receipt and payment of the services for SEZ activity. The record showed that the unit carried on no activity other than electricity generation in the SEZ, and earlier and later refunds on the same services had already been allowed. On limitation, refiled claims were not rejected because the original claims had been filed within time and the delay in refiling was fit for condonation. The impugned order was set aside and refund relief followed. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373610