https://www.taxtmi.com/caselaws?id=448056 CESTAT Ahmedabad disposed of an appeal regarding service tax refund rejection under N/N. 09/2009 as amended by N/N.17/2011-ST. The tribunal held that photocopy of invoice verified by department can substitute original invoice, citing Steel co Gujarat Ltd. precedent. On retrospective approval of SEZ operations, the tribunal declined to exercise discretion not vested in it, noting approval is executive authority's prerogative. Matter remanded to original authority with directions to seek clarification from Development Commissioner and decide accordingly. Appeal disposed through remand. en-us Tue, 09 Jan 2024 00:00:00 +0530 Mon, 02 Sep 2024 13:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448056 CESTAT Ahmedabad disposed of an appeal regarding service tax refund rejection under N/N. 09/2009 as amended by N/N.17/2011-ST. The tribunal held that photocopy of invoice verified by department can substitute original invoice, citing Steel co Gujarat Ltd. precedent. On retrospective approval of SEZ operations, the tribunal declined to exercise discretion not vested in it, noting approval is executive authority's prerogative. Matter remanded to original authority with directions to seek clarification from Development Commissioner and decide accordingly. Appeal disposed through remand. Case-Laws Service Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448056