https://www.taxtmi.com/caselaws?id=404902 The Tribunal found in favor of the appellant, a Private Limited Company, in a case concerning refund claims for service tax paid on specified input services for authorized SEZ operations, including Health Insurance Services and Meal Passes. The Tribunal held that the rejection of the refund claim was unsustainable as it was based on exclusion clauses not raised in the show-cause notice. Emphasizing the overriding effect of SEZ Act provisions and supported by relevant Ministry of Commerce & Industry letters and tribunal decisions, the Tribunal allowed both appeals of the appellant. en-us Fri, 05 Mar 2021 00:00:00 +0530 Mon, 08 Nov 2021 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404902 The Tribunal found in favor of the appellant, a Private Limited Company, in a case concerning refund claims for service tax paid on specified input services for authorized SEZ operations, including Health Insurance Services and Meal Passes. The Tribunal held that the rejection of the refund claim was unsustainable as it was based on exclusion clauses not raised in the show-cause notice. Emphasizing the overriding effect of SEZ Act provisions and supported by relevant Ministry of Commerce & Industry letters and tribunal decisions, the Tribunal allowed both appeals of the appellant. Case-Laws Service Tax Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404902