𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 𝗳𝗼𝗿 𝗦𝗘𝗭 𝗨𝗻𝗶𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Denial of the refund claim for services provided to an SEZ unit cannot be upheld simply because the services were not listed as specified services approved by the SEZ authority."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s EXL Services SEZ BPO Solutions (P) Ltd. 𝗜𝘀𝘀𝘂𝗲: The appellant, operating SEZ units in Noida and Jaipur, filed a refund claim for service tax paid on services used in SEZ-authorized operations from October to December 2010. The claim was denied because the services were not listed as specified services approved by the SEZ authority.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that a refund cannot be denied solely because services weren’t on the SEZ-approved list if the SEZ unit received them. Emphasizing proper notification and legality, the Tribunal allowed the appeal, citing constitutional principles and prior rulings that support SEZ tax exemptions.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s EXL Services SEZ BPO Solutions (P) Ltd. vs. Commissioner of Customs & Central Excise, Noida 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 56769 of 2013 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 30 August 2023 This ruling confirms that services received by SEZ units are eligible for a tax refund regardless of SEZ-approved specified services list inclusion.