https://www.taxtmi.com/caselaws?id=795307 Service-tax refund for specified services used in an SEZ unit's authorised operations is not restricted by the requirement that services be wholly consumed within the SEZ. Section 26(1)(e) of the SEZ Act provides the exemption, while the relevant notification administers it through a refund mechanism where tax was paid. The wholly-consumed condition applies to ab initio exemption, not to refund claims. Refund may be proportionately restricted only where services are shared with DTA operations. In the absence of such sharing and where approved services relate to authorised operations, the SEZ Act prevails over inconsistent restrictions under service-tax law or notifications. en-us Fri, 17 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795307 Service-tax refund for specified services used in an SEZ unit's authorised operations is not restricted by the requirement that services be wholly consumed within the SEZ. Section 26(1)(e) of the SEZ Act provides the exemption, while the relevant notification administers it through a refund mechanism where tax was paid. The wholly-consumed condition applies to ab initio exemption, not to refund claims. Refund may be proportionately restricted only where services are shared with DTA operations. In the absence of such sharing and where approved services relate to authorised operations, the SEZ Act prevails over inconsistent restrictions under service-tax law or notifications. Case-Laws Service Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795307