https://www.taxtmi.com/caselaws?id=380031 Refund of service tax on services used in an SEZ unit cannot be denied solely because the services were not on the Unit Approval Committee's approved list, where their receipt and use for authorised operations are undisputed. The SEZ framework treats services provided to or used by an SEZ unit as exported services and gives the SEZ Act overriding effect over inconsistent laws. Non-inclusion in the approved list is only a procedural lapse and does not bar refund when the nexus with authorised operations is established; on that basis, the rejection was unsustainable and the appeal was allowed. en-us Thu, 09 May 2019 00:00:00 +0530 Mon, 13 May 2019 06:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380031 Refund of service tax on services used in an SEZ unit cannot be denied solely because the services were not on the Unit Approval Committee's approved list, where their receipt and use for authorised operations are undisputed. The SEZ framework treats services provided to or used by an SEZ unit as exported services and gives the SEZ Act overriding effect over inconsistent laws. Non-inclusion in the approved list is only a procedural lapse and does not bar refund when the nexus with authorised operations is established; on that basis, the rejection was unsustainable and the appeal was allowed. Case-Laws Service Tax Thu, 09 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380031