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2014 (6) TMI 423 - AT - Service TaxDenial of refund claim - Refund in respect of the services exclusively provided to SEZ - Held that:- There is no dispute about the refund of ₹ 43,656/-, which was also not the subject matter of the Tribunal’s order dated 04.04.2012. The dispute before the Tribunal was in respect of ₹ 1,25,920/-, which related to the refund of common services. As such, the percentage of the value of the services has to be applied to the common services and not to the entire refund claim. - Matter remanded back - Decided in favour of assessee.
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