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HomeIndirect TaxesSEZ Units Entitled to Service Tax Refund on Input Services Used in...

SEZ Units Entitled to Service Tax Refund on Input Services Used in Authorised Operations: CESTAT Chennai Allows Nokia India’s Appeal

Indirect Taxes

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By Mariya Paliwala
SEZ Units Entitled to Service Tax Refund on Input Services Used in Authorised Operations: CESTAT Chennai Allows Nokia India’s Appeal

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While reaffirming the scope of refund benefits available to Special Economic Zone (SEZ) units, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has held that service tax paid on certain input services used in authorised operations is refundable, even where such services include rent-a-cab, business support, and outdoor catering. The bench of…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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