https://www.taxtmi.com/caselaws?id=393666 SEZ developers engaged in power generation were entitled to service tax refund under Notification No. 17/2011-ST and Notification No. 09/2009-ST because the services were used for authorised SEZ operations, and mere supply of surplus electricity to the Domestic Tariff Area did not by itself show a separate DTA business or defeat refund eligibility. The Tribunal also accepted that the Commissioner (Appeals) had power to remand the refund matter under the Finance Act, 1994 and the governing Gujarat High Court precedent. On both the substantive refund issue and the procedural objection, the Revenue's challenge failed and the relief to the assessee was maintained. en-us Wed, 18 Mar 2020 00:00:00 +0530 Fri, 20 Mar 2020 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393666 SEZ developers engaged in power generation were entitled to service tax refund under Notification No. 17/2011-ST and Notification No. 09/2009-ST because the services were used for authorised SEZ operations, and mere supply of surplus electricity to the Domestic Tariff Area did not by itself show a separate DTA business or defeat refund eligibility. The Tribunal also accepted that the Commissioner (Appeals) had power to remand the refund matter under the Finance Act, 1994 and the governing Gujarat High Court precedent. On both the substantive refund issue and the procedural objection, the Revenue's challenge failed and the relief to the assessee was maintained. Case-Laws Service Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393666