https://www.taxtmi.com/caselaws?id=405353 A Special Economic Zone unit's refund entitlement for services used in authorised operations could not be defeated by importing limitation or invoice-description objections from a general exemption notification when the substantive SEZ conditions were otherwise satisfied, and the denial on those grounds was set aside. Refund of Swachh Bharat Cess and Krishi Kalyan Cess was not admissible for invoices issued before the amendment extending that benefit took effect, so that rejection was upheld. The result was partial relief only, confined to the SEZ refund claim excluding the cesses for the relevant invoices. en-us Wed, 17 Mar 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405353 A Special Economic Zone unit's refund entitlement for services used in authorised operations could not be defeated by importing limitation or invoice-description objections from a general exemption notification when the substantive SEZ conditions were otherwise satisfied, and the denial on those grounds was set aside. Refund of Swachh Bharat Cess and Krishi Kalyan Cess was not admissible for invoices issued before the amendment extending that benefit took effect, so that rejection was upheld. The result was partial relief only, confined to the SEZ refund claim excluding the cesses for the relevant invoices. Case-Laws Service Tax Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405353