https://www.taxtmi.com/caselaws?id=791380 Tax exemption under the SEZ regime was available for services consumed within a Special Economic Zone even where the provider acted as a sub-contractor, provided the notification conditions were met, and the SEZ-related service tax demand was set aside. Taxability of road construction and supply of tangible goods services was accepted where liability was undisputed, so those demands were sustained. CENVAT credit could not be denied for the disputed period merely because it was taken belatedly, since no time bar then applied; however, invoices with name or documentary discrepancies required factual verification, so the credit issue was remanded. The remaining tax, interest and penalty computations outside the SEZ were retained only to the extent consistent with the remand. en-us Wed, 06 May 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791380 Tax exemption under the SEZ regime was available for services consumed within a Special Economic Zone even where the provider acted as a sub-contractor, provided the notification conditions were met, and the SEZ-related service tax demand was set aside. Taxability of road construction and supply of tangible goods services was accepted where liability was undisputed, so those demands were sustained. CENVAT credit could not be denied for the disputed period merely because it was taken belatedly, since no time bar then applied; however, invoices with name or documentary discrepancies required factual verification, so the credit issue was remanded. The remaining tax, interest and penalty computations outside the SEZ were retained only to the extent consistent with the remand. Case-Laws Service Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791380