𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱: 𝗥𝗲𝗳𝘂𝗻𝗱 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 𝗳𝗼𝗿 𝗦𝗘𝗭 𝗢𝗽𝗲𝗿𝗮𝘁𝗶𝗼𝗻𝘀 𝗘𝘃𝗲𝗻 𝗶𝗳 𝗣𝗮𝗿𝘁𝗹𝘆 𝗢𝘂𝘁𝘀𝗶𝗱𝗲 𝗦𝗘𝗭 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Construction services partly outside the SEZ but related to authorized SEZ operations and CHA services are eligible for a refund under SEZ provisions."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Reliance Jamnagar Infrastructure Limited 𝗜𝘀𝘀𝘂𝗲: Refund of service tax for SEZ-related construction and CHA services allowed, even if partially outside SEZ, under Notification No. 09/2009-ST. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant utilized services for construction, including trenching pipelines, and CHA services in the SEZ. Refund claims were rejected for:

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: Construction services consumed within the SEZ are exempt from service tax, with refunds allowed even without Notification No. 09/2009-ST. Trenching pipelines partly outside SEZ but integral to SEZ operations are also eligible. CHA service refunds were upheld as itemized expenses in invoices were legitimate and related to CHA services.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Reliance Jamnagar Infrastructure Limited vs. Commissioner of Service Tax – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 28 November 2022 📜 This ruling affirms the eligibility of refunds for services used in SEZ operations, even if partially rendered outside the SEZ, as long as they relate to authorized operations.