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2018 (6) TMI 1080 - AT - Service TaxSEZ unit - Refund of Service Tax paid - denial of refund on the ground that service of mediclaim was not covered by the approved list of services - Held that:- The ‘general insurance’ term clearly covers the mediclaim. It is also observed that the appellant being a SEZ unit their input services otherwise not taxable and the output service being 100% exported no service tax is payable - If at all the appellant does not claim the refund under N/N. 12/2013-ST the appellant will be entitled for the refund under Rule 5 of the CCR 2004. Even if there is some discrepancy in declaring the input service in the letters of approval, so long as taxpaid input services were received and used in the SEZ unit, the refund should be allowed and only because of procedural lapse refund cannot be rejected. Appeal allowed - decided in favor of appellant.
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