https://www.taxtmi.com/caselaws?id=444890 Refund under Notification No. 09/2009-ST, as amended, was available for rent-a-cab service, convention service and out-of-pocket expenses used for authorised operations of an SEZ unit, where the services were received for the SEZ-based business activity, not used by any third party, and were covered by the approved list of the Development Commissioner. Refund was therefore admissible on those services. However, rejection of refund of a specific amount was sustained because the invoice item code did not tally with the gate pass and the discrepancy was neither explained before the lower authority nor challenged effectively on appeal. The result was partial relief to the assessee. en-us Fri, 28 Jul 2023 00:00:00 +0530 Wed, 25 Oct 2023 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444890 Refund under Notification No. 09/2009-ST, as amended, was available for rent-a-cab service, convention service and out-of-pocket expenses used for authorised operations of an SEZ unit, where the services were received for the SEZ-based business activity, not used by any third party, and were covered by the approved list of the Development Commissioner. Refund was therefore admissible on those services. However, rejection of refund of a specific amount was sustained because the invoice item code did not tally with the gate pass and the discrepancy was neither explained before the lower authority nor challenged effectively on appeal. The result was partial relief to the assessee. Case-Laws Service Tax Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444890