https://www.taxtmi.com/caselaws?id=462723 CESTAT Mumbai allowed the appeal regarding refund of service tax paid on input services provided to SEZ developers/units. The tribunal held that exemptions under Section 26 of SEZ Act, 2005 have overriding effect over Finance Act, 1994 provisions. Non-production of Form A-1 and A-2 or non-fulfillment of notification conditions cannot deny exemption benefits. The tribunal relied on precedents establishing that SEZ law exemptions are standalone and not subject to procedural requirements of other laws. The impugned order rejecting refund claims was set aside. en-us Thu, 13 Mar 2025 00:00:00 +0530 Fri, 11 Jul 2025 12:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462723 CESTAT Mumbai allowed the appeal regarding refund of service tax paid on input services provided to SEZ developers/units. The tribunal held that exemptions under Section 26 of SEZ Act, 2005 have overriding effect over Finance Act, 1994 provisions. Non-production of Form A-1 and A-2 or non-fulfillment of notification conditions cannot deny exemption benefits. The tribunal relied on precedents establishing that SEZ law exemptions are standalone and not subject to procedural requirements of other laws. The impugned order rejecting refund claims was set aside. Case-Laws Service Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462723