https://www.taxtmi.com/caselaws?id=772569 The SC affirmed the Tribunal's ruling that service tax paid on inputs used in SEZ operations is refundable under Section 11B, despite Notification No.9/2009-ST's amendment. The court held that the Approval Committee's certification of service nexus to authorized operations is conclusive, and refund claims cannot be denied based on independent re-examination by lower authorities. The appeal was allowed, directing refund of service tax paid during the specified period. en-us Tue, 08 Apr 2025 00:00:00 +0530 Wed, 11 Jun 2025 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772569 The SC affirmed the Tribunal's ruling that service tax paid on inputs used in SEZ operations is refundable under Section 11B, despite Notification No.9/2009-ST's amendment. The court held that the Approval Committee's certification of service nexus to authorized operations is conclusive, and refund claims cannot be denied based on independent re-examination by lower authorities. The appeal was allowed, directing refund of service tax paid during the specified period. Case-Laws Service Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772569