https://www.taxtmi.com/caselaws?id=421542 The denial of the refund claim for Service Tax paid on input services used in SEZ units for authorized operations was deemed unsustainable. The Member (Judicial) held that the Revenue did not contest the services' usage for SEZ operations, making the denial based on lack of documents unjustified. The judgment emphasized that SEZ Act provisions should prevail over other laws, and approval from the UAC of SEZ was procedural, not mandatory. With consistent support from co-ordinate Benches, the impugned order was overturned, allowing the appeals with consequential benefits as per law. en-us Wed, 20 Apr 2022 00:00:00 +0530 Tue, 26 Apr 2022 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421542 The denial of the refund claim for Service Tax paid on input services used in SEZ units for authorized operations was deemed unsustainable. The Member (Judicial) held that the Revenue did not contest the services' usage for SEZ operations, making the denial based on lack of documents unjustified. The judgment emphasized that SEZ Act provisions should prevail over other laws, and approval from the UAC of SEZ was procedural, not mandatory. With consistent support from co-ordinate Benches, the impugned order was overturned, allowing the appeals with consequential benefits as per law. Case-Laws Service Tax Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421542