https://www.taxtmi.com/caselaws?id=306698 Refund of service tax under the SEZ refund scheme was treated as admissible where the services were used for authorised operations in the Special Economic Zone. Services initially omitted from the approved list, including club or association service, were later included by the approval committee, and life insurance service for employees was also approved. Services wholly consumed within the SEZ were likewise covered by the refund principle applied in earlier Tribunal decisions. On these facts, denial of refund merely for initial non-inclusion or an alleged lack of nexus was not sustainable, and the refund claim was allowed with consequential relief according to law. en-us Fri, 20 Sep 2019 00:00:00 +0530 Sun, 19 Feb 2023 02:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306698 Refund of service tax under the SEZ refund scheme was treated as admissible where the services were used for authorised operations in the Special Economic Zone. Services initially omitted from the approved list, including club or association service, were later included by the approval committee, and life insurance service for employees was also approved. Services wholly consumed within the SEZ were likewise covered by the refund principle applied in earlier Tribunal decisions. On these facts, denial of refund merely for initial non-inclusion or an alleged lack of nexus was not sustainable, and the refund claim was allowed with consequential relief according to law. Case-Laws Service Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306698