Service Tax Refund cannot be denied to SEZ unit for mere non-inclusion of service in approved list

Tega Industries Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) This ruling sets a precedent for enterprises operating in both DTA and SEZ, emphasizing their distinct identities and reinforcing the importance of procedural conditions not being absolute barriers to legitimate refunds. CESTAT observed that Business Support Service is clearly included in the list approved by the approval committee. CESTAT also find that even if it is assumed that the service falls under marketing service and same is not included in the approval list even then for this being a procedure lapse refund cannot be deni...