Refund Claims Allowed for Service Tax Credit Used in SEZ Under Notification 09/2009, Not Excluded by Amendment

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....The CESTAT allowed the appeal against the rejection of refund claims relating to service tax credit utilized for authorized operations within the SEZ. The tribunal held that the refund could not be denied solely on the ground that the services were consumed within the SEZ. It was established that the services claimed were covered under Notification No. 09/2009 and were not excluded by the subsequent amendment in Notification No. 15/2009. The amendment clarified that only services wholly consumed within the SEZ and exempt ab initio were excluded from refund, whereas services used for authorized operations remained eligible. The absence of evidence regarding approval by the approval committee was insufficient to reject the claim. Consequently, the impugned orders denying the refund were set aside, and the refund claims were allowed.....