SEZ Service Tax Refund Cannot Be Denied for Technical Omission From Approved List: CESTAT Bangalore

Harman Connected Services Corporation India Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) Background of the Appeal The appeal before CESTAT Bangalore challenged the order of the Commissioner (Appeals) dated 05.08.2020, which rejected the appellant’s refund claim on the ground that the conditions prescribed under Notification No. 12/2013-ST dated 01.07.2013 had not been fulfilled. The appellant, a provider of Information Technology Software Services, had filed a refund claim of Rs. 62,69,973 for the period October 2015 to December 2015 towards service tax paid on specified i...