https://www.taxtmi.com/caselaws?id=777842 Refund of service tax paid on input services used for authorised SEZ operations was held allowable where the Unit Approval Committee had approved the services and consistent Tribunal precedent had already settled the nexus question in the assessee's favour. Denial of refund on the ground that the services were fully consumed in the SEZ, or that a stricter nexus was not shown, was not sustainable. The later amending notification could not be used to reject claims already covered by the approved authorised-operations framework. The impugned refund rejection was set aside, with consequential relief admissible in law. en-us Mon, 01 Sep 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777842 Refund of service tax paid on input services used for authorised SEZ operations was held allowable where the Unit Approval Committee had approved the services and consistent Tribunal precedent had already settled the nexus question in the assessee's favour. Denial of refund on the ground that the services were fully consumed in the SEZ, or that a stricter nexus was not shown, was not sustainable. The later amending notification could not be used to reject claims already covered by the approved authorised-operations framework. The impugned refund rejection was set aside, with consequential relief admissible in law. Case-Laws Service Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777842