https://www.taxtmi.com/caselaws?id=773850 CESTAT Bangalore allowed an appeal regarding refund of specified input services used in SEZ unit operations. The revenue authority had rejected the refund claim based on amended notification 15/2009 dated 20.05.2009, arguing it excluded services consumed wholly within the SEZ. However, the Tribunal found that in the appellant's own previous case, it had already held the appellant eligible for such refunds after considering amended notification provisions. Since the issue was no longer res integra, the impugned orders were set aside and the appeal was allowed. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773850 CESTAT Bangalore allowed an appeal regarding refund of specified input services used in SEZ unit operations. The revenue authority had rejected the refund claim based on amended notification 15/2009 dated 20.05.2009, arguing it excluded services consumed wholly within the SEZ. However, the Tribunal found that in the appellant's own previous case, it had already held the appellant eligible for such refunds after considering amended notification provisions. Since the issue was no longer res integra, the impugned orders were set aside and the appeal was allowed. Case-Laws Service Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773850