𝗖𝗲𝘀𝘁𝗮𝘁 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗘𝗭 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 𝗳𝗼𝗿 𝗪𝗵𝗼𝗹𝗹𝘆 𝗖𝗼𝗻𝘀𝘂𝗺𝗲𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Service tax paid on input services wholly consumed within SEZ cannot be denied as a refund under the SEZ Act. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Vishay Semiconductor India Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Refund of service tax on input services wholly consumed within SEZ is eligible under SEZ Act, overriding other provisions.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: Under Section 51 of the SEZ Act, its provisions override other laws. The Tribunal, referencing prior rulings, confirmed that service tax on services wholly consumed within SEZ qualifies for a refund. The rejection of the refund claim was deemed invalid, and the appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Vishay Semiconductor India Pvt. Ltd. vs. Commissioner of CGST & Central Excise, Mumbai Central 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 9 February 2023 📜 This ruling upholds that service tax refunds are valid for wholly consumed services within SEZ under the overriding provisions of the SEZ Act.