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2016 (9) TMI 95 - AT - Service TaxRejection of refund claim - export input services CHA services terminal handling services - notification 41/2012-ST dated 29.06.2012 place of removal - Notification No. 1/2016-ST dated 03.02.2016 Held that: - Notification No. 41/2012-ST dated 29.6.2012 has been amended by Notification No. 1/2016-ST dated 03.02.2016 by which the explanation has been substituted. The said notification has been given retrospective effect with effect from the date of parent notification which is 29.06.2012 - specified services means taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods refund of service tax paid available appeal allowed decided in favor of appellant.
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