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Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

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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