https://www.taxtmi.com/caselaws?id=385185 The Tribunal set aside the impugned orders, allowing the appeals of the appellant. The rejection of refund claims on new grounds not mentioned in show-cause notices was deemed unjust, emphasizing the importance of adherence to notice allegations. The decision highlighted that services, though classified differently, were eligible for refund if used in authorized SEZ operations. The Tribunal concluded that the impugned orders were not sustainable, emphasizing the exemption from service tax for SEZ units and the Government's policy to relieve exports from tax burdens. en-us Thu, 29 Aug 2019 00:00:00 +0530 Sat, 31 Aug 2019 08:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385185 The Tribunal set aside the impugned orders, allowing the appeals of the appellant. The rejection of refund claims on new grounds not mentioned in show-cause notices was deemed unjust, emphasizing the importance of adherence to notice allegations. The decision highlighted that services, though classified differently, were eligible for refund if used in authorized SEZ operations. The Tribunal concluded that the impugned orders were not sustainable, emphasizing the exemption from service tax for SEZ units and the Government's policy to relieve exports from tax burdens. Case-Laws Service Tax Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385185