https://www.taxtmi.com/caselaws?id=785474 Refund claims for service tax on various service categories supplied to an SEZ unit were assessed by reference to whether services were consumed within the SEZ, whether they constituted essential input services for authorized operations, and whether the invoice addressee was the actual service recipient. Relying on precedential tribunal and high court authorities, refund was denied where invoices were raised on a different unit and the appellant was not the service recipient; refunds for other services were allowed where precedents supported entitlement and services were treated as inputs, resulting in partial allowance of the appeals. en-us Wed, 21 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785474 Refund claims for service tax on various service categories supplied to an SEZ unit were assessed by reference to whether services were consumed within the SEZ, whether they constituted essential input services for authorized operations, and whether the invoice addressee was the actual service recipient. Relying on precedential tribunal and high court authorities, refund was denied where invoices were raised on a different unit and the appellant was not the service recipient; refunds for other services were allowed where precedents supported entitlement and services were treated as inputs, resulting in partial allowance of the appeals. Case-Laws Service Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785474