https://www.taxtmi.com/caselaws?id=430854 Refund of service tax paid on services used for authorised SEZ operations was treated as admissible where the construction service was received and consumed wholly within the SEZ. Refund on CHA service could not be denied merely because the invoice split charges into salary and other expense heads, since the substance remained CHA service. Refund for trenching and pipeline construction was also allowed even though part of the pipeline lay outside the SEZ, because the work was undertaken for SEZ use and authorised operations. The rejection orders were set aside and consequential relief followed. en-us Mon, 28 Nov 2022 00:00:00 +0530 Wed, 30 Nov 2022 07:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430854 Refund of service tax paid on services used for authorised SEZ operations was treated as admissible where the construction service was received and consumed wholly within the SEZ. Refund on CHA service could not be denied merely because the invoice split charges into salary and other expense heads, since the substance remained CHA service. Refund for trenching and pipeline construction was also allowed even though part of the pipeline lay outside the SEZ, because the work was undertaken for SEZ use and authorised operations. The rejection orders were set aside and consequential relief followed. Case-Laws Service Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430854