2011 (12) TMI 386 - AT - Service Tax

Whether the amended Notification No.41/2007-ST dt 6.10.2007 would apply as it stood on the date of filing the refund claim in respect of refund of service tax paid in the case of exports made - Held that - The amended provision as applicable on the date of filing the refund claim would apply - impugned order passed by the lower appellate authority is upheld and the departmental appeal is dismissed.

Summary

The Appellate Tribunal CESTAT, Chennai held that the amended Notification No.41/2007-ST would apply as it stood on the date of filing the refund claim for service tax paid on exports. The impugned order was upheld and the departmental appeal was dismissed based on a previous order.