https://www.taxtmi.com/caselaws?id=412013 The Tribunal allowed the appeals, emphasizing the overriding effect of the SEZ Act and the procedural nature of obtaining UAC approvals. The decision reinforced that SEZ units are entitled to service tax exemptions for authorized operations, irrespective of procedural delays in obtaining approvals. The Commissioner (Appeals)'s order denying refund claims based on the non-inclusion of ocean freight in the approved list was set aside. en-us Fri, 03 Sep 2021 00:00:00 +0530 Fri, 03 Dec 2021 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412013 The Tribunal allowed the appeals, emphasizing the overriding effect of the SEZ Act and the procedural nature of obtaining UAC approvals. The decision reinforced that SEZ units are entitled to service tax exemptions for authorized operations, irrespective of procedural delays in obtaining approvals. The Commissioner (Appeals)'s order denying refund claims based on the non-inclusion of ocean freight in the approved list was set aside. Case-Laws Service Tax Fri, 03 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412013