https://www.taxtmi.com/caselaws?id=771825 CESTAT Chennai remanded a service tax refund case involving SEZ operations back to the Original Authority for fresh examination. The appellant sought refund of service tax paid on specified services used in authorized SEZ operations, citing precedent from their own case regarding exemption availability despite procedural non-compliance. The tribunal acknowledged the complexity of SEZ Act implementation requiring strict adherence to provisions while noting the burden of proving exemption eligibility lies with the assessee. Given numerous revenue objections requiring detailed verification with records and explanations provided during appeal, the tribunal set aside the impugned order for re-examination in the interest of justice. en-us Wed, 28 May 2025 00:00:00 +0530 Sat, 31 May 2025 08:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771825 CESTAT Chennai remanded a service tax refund case involving SEZ operations back to the Original Authority for fresh examination. The appellant sought refund of service tax paid on specified services used in authorized SEZ operations, citing precedent from their own case regarding exemption availability despite procedural non-compliance. The tribunal acknowledged the complexity of SEZ Act implementation requiring strict adherence to provisions while noting the burden of proving exemption eligibility lies with the assessee. Given numerous revenue objections requiring detailed verification with records and explanations provided during appeal, the tribunal set aside the impugned order for re-examination in the interest of justice. Case-Laws Service Tax Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771825