https://www.taxtmi.com/caselaws?id=376095 The Tribunal allowed all appeals filed by the appellants against the Commissioner (A)'s order partially rejecting refund claims under Notification No.12/2013-ST for service tax paid on input services used for exported services. The Tribunal emphasized the SEZ Act's overriding effect, granting refunds to SEZ units for service tax on input services used within the SEZ. It held that procedural lapses cannot negate the SEZ Act's immunity and that rejection based on such grounds is impermissible. The decision, issued on 28.02.2019, reaffirmed SEZ units' entitlement to refunds and set aside the Commissioner (A)'s decision, providing relief to the appellants in all appeals. en-us Thu, 28 Feb 2019 00:00:00 +0530 Sat, 02 Mar 2019 13:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376095 The Tribunal allowed all appeals filed by the appellants against the Commissioner (A)'s order partially rejecting refund claims under Notification No.12/2013-ST for service tax paid on input services used for exported services. The Tribunal emphasized the SEZ Act's overriding effect, granting refunds to SEZ units for service tax on input services used within the SEZ. It held that procedural lapses cannot negate the SEZ Act's immunity and that rejection based on such grounds is impermissible. The decision, issued on 28.02.2019, reaffirmed SEZ units' entitlement to refunds and set aside the Commissioner (A)'s decision, providing relief to the appellants in all appeals. Case-Laws Service Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376095