SEZ unit entitled to refund on services not listed as a specified services in list approved by Approval Committee

Intas Pharmaceuticals Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) SEZ Act allows duty free receipt of services required for the authorized operations. Notification No. 12/2013-ST provides the route of refund of such service tax paid. There is no requirement of approval of any specified service by approval committee in the SEZ Act. Requirement arise only by virtue of clause 3(I) of Notification No. 12/2013-ST dated 01.07.2013. Section 51 of the SEZ Act provides that the provisions of the act would have overriding effect on any other law for the time being in force. Rule 31 of the SEZ Rules, 20...