https://www.taxtmi.com/caselaws?id=413590 The Tribunal partly allowed the appeals, setting aside the rejections based on time-barred refund claims, auditor's certificate, and services not included in the list of specified services for authorized operations. The issue of non-submission of original invoices was remanded for further verification by the Adjudicating Authority. The Tribunal emphasized the importance of considering the date of original filing for computing the limitation period and highlighted the absolute exemption from taxes under Section 26 of the SEZ Act, 2005. en-us Wed, 13 Oct 2021 00:00:00 +0530 Thu, 14 Oct 2021 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413590 The Tribunal partly allowed the appeals, setting aside the rejections based on time-barred refund claims, auditor's certificate, and services not included in the list of specified services for authorized operations. The issue of non-submission of original invoices was remanded for further verification by the Adjudicating Authority. The Tribunal emphasized the importance of considering the date of original filing for computing the limitation period and highlighted the absolute exemption from taxes under Section 26 of the SEZ Act, 2005. Case-Laws Service Tax Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413590