https://www.taxtmi.com/caselaws?id=756138 CESTAT New Delhi upheld refund claims by a SEZ unit for service tax paid on input services. The revenue department denied refunds citing non-compliance with conditions in notifications under Finance Act, 1994. The Tribunal held that SEZ Act provisions being special legislation override general Finance Act notifications. Since the unit held valid approval from Development Commissioner and services were used for SEZ operations, exemption under SEZ Act applied. Conditions imposed by Finance Act notifications were inconsistent with SEZ Act provisions and could not deny refunds. Revenue appeals dismissed. en-us Fri, 19 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756138 CESTAT New Delhi upheld refund claims by a SEZ unit for service tax paid on input services. The revenue department denied refunds citing non-compliance with conditions in notifications under Finance Act, 1994. The Tribunal held that SEZ Act provisions being special legislation override general Finance Act notifications. Since the unit held valid approval from Development Commissioner and services were used for SEZ operations, exemption under SEZ Act applied. Conditions imposed by Finance Act notifications were inconsistent with SEZ Act provisions and could not deny refunds. Revenue appeals dismissed. Case-Laws Service Tax Fri, 19 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756138