(a) supplier of goods after such goods have been admitted in full in the Special
Economic Zone for authorised operations, as endorsed by the specified officer of
the Zone;
(b) supplier of services along with such evidence regarding receipt of services for
authorised operations as endorsed by the specified officer of the Zone:
In reference to above yes you need a document certifying that the Services being provided.
As per Rule 89
f) a declaration to the effect that the Special Economic Zone unit or the Special
Economic Zone developer has not availed the input tax credit of the tax paid by the
supplier of goods or services or both, in a case where the refund is on account of
supply of goods or services made to a Special Economic Zone unit or a Special
Economic Zone developer;