https://www.taxtmi.com/caselaws?id=758450 Refund of service tax under Notification No. 12/2013-ST is admissible where the underlying services are used for authorized SEZ operations. A transmission line used to carry electricity generated within the SEZ remained part of the authorized operation even though it extended beyond the SEZ area. The existence of DTA-related activity did not by itself defeat the claim, because mere supply of surplus power to the DTA under the SEZ Rules was not treated as a separate business outside the SEZ, especially where no separate DTA unit existed. Prior decisions in the assessee's own case were followed, and the refund was therefore not denied. en-us Tue, 10 Sep 2024 00:00:00 +0530 Sat, 14 Sep 2024 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758450 Refund of service tax under Notification No. 12/2013-ST is admissible where the underlying services are used for authorized SEZ operations. A transmission line used to carry electricity generated within the SEZ remained part of the authorized operation even though it extended beyond the SEZ area. The existence of DTA-related activity did not by itself defeat the claim, because mere supply of surplus power to the DTA under the SEZ Rules was not treated as a separate business outside the SEZ, especially where no separate DTA unit existed. Prior decisions in the assessee's own case were followed, and the refund was therefore not denied. Case-Laws Service Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758450