Even if there is some discrepancy in declaring the input service ...
SEZ Units Entitled to Refunds for Taxpaid Input Services Despite Approval Letter Discrepancies; Procedural Lapses Not Grounds for Rejection.
June 22, 2018
Case Laws Service Tax AT
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.
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