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2016 (5) TMI 662 - CESTAT NEW DELHI

2016 (5) TMI 662 - CESTAT NEW DELHI - 2016 (41) S.T.R. 678 (Tri. - Del.) - Eligibility for refund of Service tax - Notification No. 41/2007 - GTA service utilised in respect of export of goods - Appellant contended that it claimed refund after 19-2-2008 when GTA service was included for the purpose refund in Notification No. 41/2007 by amending Notification No. 3/2008-S.T., dated 19-2-2008 and therefore the refund should have been granted - Held that:- it is seen that Notification No. 41/2007-S. .....

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tion as it was added in the said notification for the purpose of exemption w.e.f. 19-2-2008 vide amending Notification No. 3/2008-S.T. It is not anybody’s case that Notification No. 3/2008-S.T., dated 19-2-2008 has retrospective applicability. Thus, there is no doubt that on the date of rendition of GTA service, the same was not eligible for exemption under Notification No. 41/2007-S.T. Therefore, the question of refund of Service Tax paid on the said service in terms of Notification No. 41/2007 .....

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/- under Notification No. 41/2007 as amended on the ground that GTA service utilised in respect of export of goods for the period October, 2007 to December, 2007 was not eligible for the purpose of refund under the said notification during the said period. The appellant has contended that it claimed refund after 19-2-2008 when GTA service was included for the purpose refund in Notification No. 41/2007 by amending Notification No. 3/2008-S.T., dated 19-2-2008 and therefore the refund should have .....

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