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2018 (10) TMI 657 - AT - Service TaxRefund claim - service tax paid on CHA Services - expenses incurred by the appellant beyond the place of removal - Case of Revenue that CHA expenses incurred were not in accordance with notification No. 41/2012-ST, dated 29.06.2012 as the CHA expenses were incurred before the place of removal and not after the place of removal and hence the appellant is not eligible for refund. Held that:- The amendment to the statutory provisions, vide Finance Act, 2016, has finally put the dispute to rest - Amendment of notification issued under section 93A of Finance Act, 1994 has clarified that refund on such services allowed - refund allowed - appeal allowed - decided in favor of appellant.
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