https://www.taxtmi.com/caselaws?id=434216 The Tribunal allowed the appeal, setting aside the Commissioner's order that rejected the refund claim of Service Tax paid on specified services wholly consumed within the SEZ. The Tribunal emphasized the overriding effect of the SEZ Act provisions, ruling that once Service Tax is paid, eligibility for refund cannot be denied by notifications. The decision clarified that Service Tax on input services wholly consumed within SEZ is eligible for refund, highlighting the importance of statutory provisions in determining refund eligibility in SEZ operations. en-us Thu, 09 Feb 2023 00:00:00 +0530 Mon, 20 Feb 2023 08:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434216 The Tribunal allowed the appeal, setting aside the Commissioner's order that rejected the refund claim of Service Tax paid on specified services wholly consumed within the SEZ. The Tribunal emphasized the overriding effect of the SEZ Act provisions, ruling that once Service Tax is paid, eligibility for refund cannot be denied by notifications. The decision clarified that Service Tax on input services wholly consumed within SEZ is eligible for refund, highlighting the importance of statutory provisions in determining refund eligibility in SEZ operations. Case-Laws Service Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434216