https://www.taxtmi.com/caselaws?id=384373 The Tribunal allowed the appellant's refund claim for input services used in a Special Economic Zone (SEZ) based on the Adani Powers Ltd. case, rejecting the common usage argument. Refunds received before the default list of services were also upheld, emphasizing that procedural lapses should not bar refunds. Refunds for rent-a-cab and accommodation services were granted as the appellant did not have a Domestic Tariff Area (DTA) unit, rendering the rejections unsustainable. The Tribunal deemed the initial order unsustainable in law and ruled in favor of the appellant, granting consequential relief. en-us Thu, 08 Aug 2019 00:00:00 +0530 Fri, 09 Aug 2019 20:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384373 The Tribunal allowed the appellant's refund claim for input services used in a Special Economic Zone (SEZ) based on the Adani Powers Ltd. case, rejecting the common usage argument. Refunds received before the default list of services were also upheld, emphasizing that procedural lapses should not bar refunds. Refunds for rent-a-cab and accommodation services were granted as the appellant did not have a Domestic Tariff Area (DTA) unit, rendering the rejections unsustainable. The Tribunal deemed the initial order unsustainable in law and ruled in favor of the appellant, granting consequential relief. Case-Laws Service Tax Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384373