https://www.taxtmi.com/caselaws?id=780019 Service tax refund for input services used in authorized SEZ operations cannot be denied merely because invoice descriptions differ from the approved service category or because the services are treated as wholly consumed within the SEZ, where the substantive nature of the service falls within the approved list and tax has already been paid. Notification No. 09/2009-ST was applied to services used in relation to authorized SEZ operations, and the refund mechanism was recognised as available on that basis. The reasoning followed precedent on SEZ refund entitlement and Section 11B, resulting in rejection of the refund denial. en-us Wed, 15 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780019 Service tax refund for input services used in authorized SEZ operations cannot be denied merely because invoice descriptions differ from the approved service category or because the services are treated as wholly consumed within the SEZ, where the substantive nature of the service falls within the approved list and tax has already been paid. Notification No. 09/2009-ST was applied to services used in relation to authorized SEZ operations, and the refund mechanism was recognised as available on that basis. The reasoning followed precedent on SEZ refund entitlement and Section 11B, resulting in rejection of the refund denial. Case-Laws Service Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780019