Service Tax Refund admissible on Pipeline installed partly in SEZ partly outside

Reliance Jamnagar Infrastructure Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) As regards refund of Rs. 5,548/- for the construction service received from Jay Khodiyar in relation to construction of trenching and pipelines, we find that the construction was exclusively for SEZ only. It is very obvious that a part of the same will be outside the premises of the SEZ but that does not mean that service was received for other than authorised operations of Accordingly, on the admitted fact that trenching pipeline installed partly in SEZ and partly outside but for use in oper...