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TMI Blog2016 (9) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only eligible and as per the explanation in the said notification, specified services has been defined to mean taxable services that have been used beyond the place of removal. He has held that CHA services and Terminal Handling Charges are received before the place of removal and hence would not be eligible for refund. 2. Heard both sides. 3. Ld. Counsel for the appellant submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ospective effect by way of Clause 160 (Chapter V) of the Finance Act, 2016 (Clause 157 of the Bill), which is also clarified by TRU vide Para 4.2 J. of F. No. 334/8/2016-TRU dated 29 Feb 2016. 5. On careful consideration of the submissions of both sides and perusal of records, we find that Notification No. 41/2012-ST dated 29.6.2012 has been amended by Notification No. 1/2016-ST dated 03.02.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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