2021 (3) TMI 1007 - CESTAT BANGALORE - Service Tax

Head Note / Extract:
Refund of service tax paid - the only ground on which refund has been rejected is that the said specified services are not included in the Default List and services approved by the Development Commissioner of SEZ - Notification No.12/2013-ST dated 01.07.2013 - HELD THAT:- There is no dispute that the said services have been used by the appellant for authorized operation in the SEZ. Further, not mentioning the said services in the Approved List is only a technical defect and it should not debar the substantive benefit to the assessee who has utilized those services for carrying out authorized operation. It is noted that both the input services have been subsequently included by the Development Commissioner of SEZ in the List of default services. The impugned order is not sustainable in law - Appeal allowed - decided in favor of appellant.