https://www.taxtmi.com/caselaws?id=408728 Refund eligibility under the SEZ refund scheme was recognised for Hotel Accommodation Services used for employees during temporary settlement, with the view supported by the assessee's own subsequent period and a favourable precedent. Refund was also allowed for General Insurance Services because the premiums were borne by the assessee and the policies covered employee-related liabilities and benefits. Refund for Out-of-Pocket Expenses was denied because the records did not establish the nature of the expenses or any identifiable eligible service. The operative principle stated is that refund depends on documentary support and a clear nexus with admissible employee-related services; unsupported miscellaneous expenses do not qualify. en-us Fri, 18 Jun 2021 00:00:00 +0530 Wed, 25 Aug 2021 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408728 Refund eligibility under the SEZ refund scheme was recognised for Hotel Accommodation Services used for employees during temporary settlement, with the view supported by the assessee's own subsequent period and a favourable precedent. Refund was also allowed for General Insurance Services because the premiums were borne by the assessee and the policies covered employee-related liabilities and benefits. Refund for Out-of-Pocket Expenses was denied because the records did not establish the nature of the expenses or any identifiable eligible service. The operative principle stated is that refund depends on documentary support and a clear nexus with admissible employee-related services; unsupported miscellaneous expenses do not qualify. Case-Laws Service Tax Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408728