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2019 (3) TMI 1381 - AT - Service TaxRefund of service tax paid - GTA Services - exemption in terms of N/N. 25/2012-ST dated 20.06.2012 - Rejection of refund on the ground that the appellants have exported their goods under the claim of rebate and in terms of N/N. 41/2012-ST refund of service tax paid on various services utilized for export purposes would not be admissible - Held that:- There are no merits in the reasoning of the Lower Authorities - N/N. 25/2012-ST dated 20.06.2012, as amended by N/N. 3/2013-ST dated on 01.03.2013 exempts the services provided by good transport agents by way of transportation in a goods carriage for foods stuffs including Flours, tea, coffee, jiggery, sugar , milk products, salt and edible oil, excluding alcoholic beverages. There is no dispute that frozen meat is food stuff and transportation of the same stands exempted vide the said notification from payment of service tax. Apart from the fact that GTA service is not one of the specified service in Notification No.41/2012, the applicability of the said notification to the facts of the instant case, as adopted by the Lower Authorities is not justified inasmuch as the Notification No.25/2012-ST is an independent notification. The refund claim having been made in terms of the said notification is required to be adjudged in the light of the wordings of the said notification. Appeal allowed - decided in favor of appellant.
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