https://www.taxtmi.com/caselaws?id=387669 A Special Economic Zone unit's entitlement to refund of service tax on input services used for authorised operations was examined under Notification No. 17/2011-S.T. dated 01.03.2011. The Tribunal noted that refund depends on whether the services were used for authorised SEZ operations and whether the supporting approval and particulars are satisfied; where such use was not disputed, refund could not be denied merely because the claim was filed beyond the prescribed period. Following its earlier decision on identical facts in the same assessee's case, the Tribunal held that the Department's objections were untenable and granted consequential relief. en-us Thu, 24 Oct 2019 00:00:00 +0530 Tue, 29 Oct 2019 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387669 A Special Economic Zone unit's entitlement to refund of service tax on input services used for authorised operations was examined under Notification No. 17/2011-S.T. dated 01.03.2011. The Tribunal noted that refund depends on whether the services were used for authorised SEZ operations and whether the supporting approval and particulars are satisfied; where such use was not disputed, refund could not be denied merely because the claim was filed beyond the prescribed period. Following its earlier decision on identical facts in the same assessee's case, the Tribunal held that the Department's objections were untenable and granted consequential relief. Case-Laws Service Tax Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387669