https://www.taxtmi.com/caselaws?id=314471 Refund of service tax for an SEZ unit cannot be denied merely because the services were routed through Input Service Distributor invoices or because their admissibility was not separately challenged at the recipient unit level. Under Notification No. 12/2013-ST and Rule 7 of the Cenvat Credit Rules, 2004, common services used for authorised operations may be distributed through the ISD mechanism, and where the distribution records are separately maintained and audited without objection at the ISD level, the refund claim should not be rejected on a collateral challenge before the SEZ unit. The stated position is that the denial of refund was unsustainable and the assessee was entitled to the claimed refund. en-us Thu, 07 Oct 2021 00:00:00 +0530 Thu, 13 Jun 2024 08:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314471 Refund of service tax for an SEZ unit cannot be denied merely because the services were routed through Input Service Distributor invoices or because their admissibility was not separately challenged at the recipient unit level. Under Notification No. 12/2013-ST and Rule 7 of the Cenvat Credit Rules, 2004, common services used for authorised operations may be distributed through the ISD mechanism, and where the distribution records are separately maintained and audited without objection at the ISD level, the refund claim should not be rejected on a collateral challenge before the SEZ unit. The stated position is that the denial of refund was unsustainable and the assessee was entitled to the claimed refund. Case-Laws Service Tax Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314471