https://www.taxtmi.com/caselaws?id=381825 Refund of accumulated input-service credit cannot be denied at the refund stage on a fresh nexus objection unless the underlying credit has first been challenged and disallowed; where credit was lawfully taken and remained unassailed, refund could not be refused by reopening its admissibility. For services used in authorized SEZ operations, refund was held admissible under Section 11B of the Central Excise Act, 1944 as applied to service tax by Section 83 of the Finance Act, 1994, and could not be denied merely because the claim was said to fall under a different notification. The appeals were allowed and the Revenue's challenge failed. en-us Wed, 24 Apr 2019 00:00:00 +0530 Thu, 20 Jun 2019 15:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381825 Refund of accumulated input-service credit cannot be denied at the refund stage on a fresh nexus objection unless the underlying credit has first been challenged and disallowed; where credit was lawfully taken and remained unassailed, refund could not be refused by reopening its admissibility. For services used in authorized SEZ operations, refund was held admissible under Section 11B of the Central Excise Act, 1944 as applied to service tax by Section 83 of the Finance Act, 1994, and could not be denied merely because the claim was said to fall under a different notification. The appeals were allowed and the Revenue's challenge failed. Case-Laws Service Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381825