2019 (4) TMI 656 - SCH - Service Tax

Refund claim - services consumed in SEZ unit - N/N. 17/2011-ST dated 1.3.2011 - denial of refund on the ground that there were no nexus between the services and the operation carried out in the SEZ - Held that - Though there is a delay of 242 days in filing this appeal which has not been satisfactorily explained, we have gone through the matter. We do not find any merits. Appeal is dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed the appeal due to a delay of 242 days in filing, which was not satisfactorily explained. The appeal was found to lack merits and was dismissed on both grounds of delay and merits.