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2016 (9) TMI 95 - CESTAT AHMEDABADRejection 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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