https://www.taxtmi.com/caselaws?id=750676 The Tribunal concluded that the appellant was entitled to the refund claim, overturning the initial rejection. The Tribunal determined that obtaining Service Tax registration before the rejection of the claim satisfied the notification's condition. It further held that procedural lapses, such as the timing of registration, should not impede the appellant's entitlement to a refund, particularly when the substantive conditions, such as tax payment and service use in the SEZ, were met. The SEZ Act's tax exemption on input services further supported the appellant's claim, leading to the allowance of the appeals with consequential relief. en-us Fri, 08 Mar 2024 00:00:00 +0530 Thu, 28 Mar 2024 08:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750676 The Tribunal concluded that the appellant was entitled to the refund claim, overturning the initial rejection. The Tribunal determined that obtaining Service Tax registration before the rejection of the claim satisfied the notification's condition. It further held that procedural lapses, such as the timing of registration, should not impede the appellant's entitlement to a refund, particularly when the substantive conditions, such as tax payment and service use in the SEZ, were met. The SEZ Act's tax exemption on input services further supported the appellant's claim, leading to the allowance of the appeals with consequential relief. Case-Laws Service Tax Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750676