https://www.taxtmi.com/caselaws?id=752320 Refund of service tax on input services used for authorised operations in an SEZ unit could not be denied merely because invoices showed the respondent's registered office address instead of the SEZ unit address. The authority treated the address mismatch as a procedural defect, especially since the registered office carried no commercial activity, functioned only as a liaison office, and the service providers confirmed that the services were supplied to and consumed in the SEZ unit. On that basis, the substantive invoice requirement was held satisfied in substance, and the refund was allowed despite the technical lapse. en-us Fri, 03 May 2024 00:00:00 +0530 Wed, 08 May 2024 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752320 Refund of service tax on input services used for authorised operations in an SEZ unit could not be denied merely because invoices showed the respondent's registered office address instead of the SEZ unit address. The authority treated the address mismatch as a procedural defect, especially since the registered office carried no commercial activity, functioned only as a liaison office, and the service providers confirmed that the services were supplied to and consumed in the SEZ unit. On that basis, the substantive invoice requirement was held satisfied in substance, and the refund was allowed despite the technical lapse. Case-Laws Service Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752320