2026-VIL-546-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund of service tax paid on insurance services used for authorized operations in a Special Economic Zone (SEZ) unit - The appellant, a SEZ unit, filed refund claims for service tax paid on Group Medical Insurance and Personal Accident Insurance of its employees and their family dependents, which were used for the authorized operations in the SEZ unit. The refund claims were rejected on the ground that these insurance services were not included in the list of input services approved by the Unit Approval Committee (UAC) of the Development Commissioner - Whether the appellant is entitled to refund of service tax paid on the Group Medical Insurance and Personal Accident Insurance of its employees and their family dependents, which were used for the authorized operations in the SEZ unit - HELD - The Notification No. 12/2013-ST, which governs the refund, does not require the services to be qualified as 'input services' under the Cenvat Credit Rules. The only mandate is that the services should be used for the authorized operations in the SEZ unit, which the appellant has satisfied - The mere non-inclusion of services in the list of UAC shall not be a ground for rejection of the refund claim, as the provisions of the Special Economic Zones Act, 2005 have an overriding effect over other laws - The 'General Insurance Business Services', which were approved by the UAC, include the Medical Insurance and Personal Accident Insurance claimed by the appellant. Therefore, the refund claims should be allowed, despite the insurance services not being included in the list approved by the UAC - the impugned order is set aside and the appeal is allowed
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