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2017 (4) TMI 229 - AT - Service TaxRefund claim - recovery - Held that: - appellants have been granted letter of approval for setting up a SEZ unit. It is also not disputed that the services were received for the purpose of SEZ unit. In the judgments of COMMISSIONER OF SERVICE TAX Versus ZYDUS TECHNOLOGIES LTD. [2014 (5) TMI 100 - GUJARAT HIGH COURT], the issue whether the assessee is eligible for refund of service tax on services used prior to commencement of commercial production has been analyzed and held in favor of assessee - the assessee is eligible for refund. The impugned order upholding the demand and interest is set aside - appeal dismissed - decided against Revenue.
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