https://www.taxtmi.com/caselaws?id=791233 Under the SEZ refund notification, service tax refund on Rent-a-Cab service used for authorised operations could not be denied merely because the service was not treated as an input service. Where the tax had actually been paid, the service was approved for authorised SEZ operations, and no CENVAT credit had been taken, the refund conditions were satisfied. On that basis, rejection of the refund claim was unsustainable, and the assessee's claim was upheld with consequential relief. en-us Fri, 09 Jan 2026 00:00:00 +0530 Fri, 08 May 2026 07:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791233 Under the SEZ refund notification, service tax refund on Rent-a-Cab service used for authorised operations could not be denied merely because the service was not treated as an input service. Where the tax had actually been paid, the service was approved for authorised SEZ operations, and no CENVAT credit had been taken, the refund conditions were satisfied. On that basis, rejection of the refund claim was unsustainable, and the assessee's claim was upheld with consequential relief. Case-Laws Service Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791233