https://www.taxtmi.com/caselaws?id=438217 Refund of service tax on input services used in SEZ operations turns on factual verification of whether the services were covered by the approved list, whether any subsequent approval by the Development Commissioner was obtained, and whether the claimed nexus with export-related operations is supported by records. Where those foundational facts are not examined, and supporting invoices and documents are available for verification, final rejection is not sustainable. The claims require de novo consideration by the original authority on the approved services, nexus, and documentary compliance. en-us Thu, 02 Feb 2023 00:00:00 +0530 Fri, 26 May 2023 08:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438217 Refund of service tax on input services used in SEZ operations turns on factual verification of whether the services were covered by the approved list, whether any subsequent approval by the Development Commissioner was obtained, and whether the claimed nexus with export-related operations is supported by records. Where those foundational facts are not examined, and supporting invoices and documents are available for verification, final rejection is not sustainable. The claims require de novo consideration by the original authority on the approved services, nexus, and documentary compliance. Case-Laws Service Tax Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438217