https://www.taxtmi.com/caselaws?id=775573 The CESTAT Bangalore allowed the appeal and set aside the rejection of refund claims related to credit utilization for services consumed within the SEZ. The tribunal held that the refund could not be denied solely because the services were consumed within the SEZ, as the relevant notifications in force during the dispute period (March to September 2009) permitted refunds for services used in authorized SEZ operations. The amendment to Notification No. 15/2009 did not disqualify refunds for such services, only restricting refunds for services wholly consumed within the SEZ that were exempt from the outset. The absence of approval committee evidence was not sufficient to reject the claim. Consequently, the refund claims were upheld, and the impugned orders were set aside. en-us Wed, 11 Jun 2025 00:00:00 +0530 Thu, 14 Aug 2025 18:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775573 The CESTAT Bangalore allowed the appeal and set aside the rejection of refund claims related to credit utilization for services consumed within the SEZ. The tribunal held that the refund could not be denied solely because the services were consumed within the SEZ, as the relevant notifications in force during the dispute period (March to September 2009) permitted refunds for services used in authorized SEZ operations. The amendment to Notification No. 15/2009 did not disqualify refunds for such services, only restricting refunds for services wholly consumed within the SEZ that were exempt from the outset. The absence of approval committee evidence was not sufficient to reject the claim. Consequently, the refund claims were upheld, and the impugned orders were set aside. Case-Laws Service Tax Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775573