https://www.taxtmi.com/caselaws?id=294616 The Tribunal allowed the appeal, setting aside the rejection of the refund claim by the Deputy Commissioner. It held that SEZ units are exempt from duties and taxes under the SEZ Act 2005, making the rejection unsustainable. The Tribunal also ruled in favor of the appellant regarding the applicability of Notification No. 40/2012-Service Tax to SEZ units, denial of refund for Business Exhibition Service, and denial of Cenvat credit for Input Services distributed by the Head Office, deeming the impugned orders unsustainable and allowing the appeal with consequential benefits. en-us Mon, 29 Jul 2019 00:00:00 +0530 Fri, 23 Apr 2021 21:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294616 The Tribunal allowed the appeal, setting aside the rejection of the refund claim by the Deputy Commissioner. It held that SEZ units are exempt from duties and taxes under the SEZ Act 2005, making the rejection unsustainable. The Tribunal also ruled in favor of the appellant regarding the applicability of Notification No. 40/2012-Service Tax to SEZ units, denial of refund for Business Exhibition Service, and denial of Cenvat credit for Input Services distributed by the Head Office, deeming the impugned orders unsustainable and allowing the appeal with consequential benefits. Case-Laws Service Tax Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294616