2026-VIL-133-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax – SEZ unit, Authorised Operation - Refund claim on rent-a-cab services, outdoor catering services, customs house agent services, security agency services - Rejection of refund claims in respect of "Rent-a-cab Operator Services", "Outdoor Caterer's Services", "Customs House Agent Services used for clearance of goods to Domestic Tariff Area" and "Services used for DTA clearance" – HELD - Once the Approval Committee has approved services as authorised operations and the assessee has paid service tax on the services utilized in connection with the authorized operations, refund of service tax cannot be denied. The services in question were approved by the Approval Committee as authorised operations, and therefore, the rejection of the refund claims is not justified – The services fully consumed within the SEZ cannot be denied refund. The services of "Security Agency Services" were consumed wholly within the SEZ, and therefore, the rejection of the refund claim is not justified – Further, mere mention of the wrong address on the invoices cannot disentitle the appellant from seeking refund of service tax, as the tax payment, service recipient, and use in SEZ are undisputed - The impugned order is modified to allow all refund claims of the appellant fully, except the refund claim for which invoices were not raised on the appellant's unit located – The appeal is partly allowed
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