SEZ Units Eligible for Service Tax Refund on services like rent-a-cab, catering & business support  

Nokia India Private Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, considered appeals filed by a Special Economic Zone (SEZ) unit challenging the rejection of refund claims for service tax paid on specified services used in authorised operations. The appellant had claimed refunds for service tax paid on rent-a-cab operator services, business support services, and outdoor catering services. The refund claims were initially rejected by the adjudicating authority and subsequently upheld by the Commission...