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2017 (12) TMI 1028 - AT - Service TaxRefund claim - input services consumed within SEZ - telephone services - internet services - maintenance and repair services - denial on the ground of non-inclusion of the specified service category in the approval list of service required for authorised operation - Held that: - the adjudicating authority has not disputed the fact of receipt of these services in the SEZ unit and the same are consumed by the appellant unit - non-inclusion of the services in the list of services approved by the Development Commissioner for authorised operations is just a procedural lapse which cannot be considered as a ground for rejection of refund claim - refund allowed - appeal allowed - decided in favor of appellant.
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