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2016 (9) TMI 1137 - CESTAT NEW DELHIRefund claim - service tax paid on GTA services - Notification No. 41/2007-ST which allows refund of service tax in case of export of the goods - export was not done by the assessee himself but the same were through a merchant exporter - Held that:- an earlier appeal of the Revenue against the said respondent was disposed of by the Tribunal reported as Commissioner of Central Excise, Indore Vs National Steel and Agro Industries Ltd. [2016 (1) TMI 847 - CESTAT NEW DELHI]. It was held that the fact that the export was affected through a merchant exporter will not result in denial of refund of service tax to the assessee who has actually paid the same. - Decided against the Revenue
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