https://www.taxtmi.com/caselaws?id=471556 SEZ units receiving taxable input services for authorised operations retain the substantive service-tax exemption where receipt and authorised use are established. Recipient-premises registration at the invoice date, invoice address differences, and non-production of original invoices are procedural defects under the refund mechanism and do not add substantive conditions for exemption. Refund limitation is governed by the period and extension mechanism in Notification No. 12/2013-ST, rather than the general limitation under the Central Excise refund provision. The competent authority must consider its power to extend the filing period before rejecting a claim as time-barred. en-us Wed, 28 Aug 2024 00:00:00 +0530 Wed, 09 Sep 2026 10:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471556 SEZ units receiving taxable input services for authorised operations retain the substantive service-tax exemption where receipt and authorised use are established. Recipient-premises registration at the invoice date, invoice address differences, and non-production of original invoices are procedural defects under the refund mechanism and do not add substantive conditions for exemption. Refund limitation is governed by the period and extension mechanism in Notification No. 12/2013-ST, rather than the general limitation under the Central Excise refund provision. The competent authority must consider its power to extend the filing period before rejecting a claim as time-barred. Case-Laws Service Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471556