https://www.taxtmi.com/caselaws?id=465895 Whether services qualify for refund under Notification No.09/2009-ST (effective 03.03.2009): Held that only service-tax paid on or after 03.03.2009 is refundable; invoices with payment before that date are ineligible - claim denied for those invoices. Whether refunds meet the six-month filing requirement under para 2(f): Held that claims not filed within six months of payment are time-barred - such refund claims rejected. Whether services were approved and used for authorized SEZ operations: Held that Approval Committee approval and actual use for authorized operations must be shown; once approved and used, they cannot be treated as unrelated - refund allowed for qualifying invoices subject to verification. Onus to prove eligibility rests on claimant; outcome: appeals allowed in part and impugned orders modified accordingly. en-us Thu, 26 Jun 2025 00:00:00 +0530 Wed, 14 Jan 2026 13:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465895 Whether services qualify for refund under Notification No.09/2009-ST (effective 03.03.2009): Held that only service-tax paid on or after 03.03.2009 is refundable; invoices with payment before that date are ineligible - claim denied for those invoices. Whether refunds meet the six-month filing requirement under para 2(f): Held that claims not filed within six months of payment are time-barred - such refund claims rejected. Whether services were approved and used for authorized SEZ operations: Held that Approval Committee approval and actual use for authorized operations must be shown; once approved and used, they cannot be treated as unrelated - refund allowed for qualifying invoices subject to verification. Onus to prove eligibility rests on claimant; outcome: appeals allowed in part and impugned orders modified accordingly. Case-Laws Service Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465895