https://www.taxtmi.com/caselaws?id=751045 CESTAT Allahabad allowed appeals by remand in a service tax refund case involving SEZ unit. The tribunal held that refund claims cannot be denied merely because services are not listed in SEZ-approved specified services, as this is procedural rather than mandatory requirement. SEZ Act has overriding effect over other laws. For invoices addressed to premises outside SEZ but consumed within SEZ, matter was remanded for verification of actual consumption within SEZ unit. Refund admissible subject to appellant satisfying authorities regarding receipt and consumption of services within SEZ premises. en-us Wed, 27 Mar 2024 00:00:00 +0530 Sat, 06 Apr 2024 05:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751045 CESTAT Allahabad allowed appeals by remand in a service tax refund case involving SEZ unit. The tribunal held that refund claims cannot be denied merely because services are not listed in SEZ-approved specified services, as this is procedural rather than mandatory requirement. SEZ Act has overriding effect over other laws. For invoices addressed to premises outside SEZ but consumed within SEZ, matter was remanded for verification of actual consumption within SEZ unit. Refund admissible subject to appellant satisfying authorities regarding receipt and consumption of services within SEZ premises. Case-Laws Service Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751045