https://www.taxtmi.com/caselaws?id=421323 The Tribunal allowed all five appeals, set aside the impugned orders, and granted consequential relief to the appellant. The decisions emphasized the overriding effect of the SEZ Act over other laws and exemption notifications, acknowledging the authorized operations of the appellant under the Development Commissioner without violation of SEZ Rules. The Tribunal recognized the ISD mechanism for proportionate distribution of service tax credits to SEZ units and dismissed procedural grounds for rejection, citing the overriding provisions of the SEZ Act. en-us Mon, 28 Mar 2022 00:00:00 +0530 Mon, 31 Oct 2022 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421323 The Tribunal allowed all five appeals, set aside the impugned orders, and granted consequential relief to the appellant. The decisions emphasized the overriding effect of the SEZ Act over other laws and exemption notifications, acknowledging the authorized operations of the appellant under the Development Commissioner without violation of SEZ Rules. The Tribunal recognized the ISD mechanism for proportionate distribution of service tax credits to SEZ units and dismissed procedural grounds for rejection, citing the overriding provisions of the SEZ Act. Case-Laws Service Tax Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421323