https://www.taxtmi.com/caselaws?id=462788 Refund of service tax paid on services used by an SEZ unit could not be denied merely because rent for immovable property and for fixtures and furniture was shown in separate invoices, where the tax was consolidated in the challan as rent of immovable property. In the post-negative-list regime, the services were taxable unless covered by the negative list, and no revenue prejudice or tax distinction was shown to arise from the invoicing format. The refund claim had to be assessed in the light of the beneficial nature of export-related relief, so a purely technical objection was insufficient. The denial of refund was therefore unsustainable. en-us Wed, 21 Aug 2024 00:00:00 +0530 Tue, 15 Jul 2025 20:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462788 Refund of service tax paid on services used by an SEZ unit could not be denied merely because rent for immovable property and for fixtures and furniture was shown in separate invoices, where the tax was consolidated in the challan as rent of immovable property. In the post-negative-list regime, the services were taxable unless covered by the negative list, and no revenue prejudice or tax distinction was shown to arise from the invoicing format. The refund claim had to be assessed in the light of the beneficial nature of export-related relief, so a purely technical objection was insufficient. The denial of refund was therefore unsustainable. Case-Laws Service Tax Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462788