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2018 (2) TMI 1115 - AT - Service TaxRefund of service tax - N/N. 40/2007-ST dated 17.9.2007 - input services - Held that: - It is not disputed that the appellant has filed the refund claim under the said notification. However, later by N/N. 17/2008 dated 1.4.2008, the impugned services have been included in the specified services. Since the refund claim pertains to services prior to 1.4.2008, the appellant having sought refund under N/N. 40/2007 is not eligible for the refund since these are not specified / exempted services as per this notification - refund rightly rejected - appeal dismissed - decided against appellant.
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