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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Eligibility of refund claim of input services on export of goods ...

Case Laws     Service Tax

June 7, 2016

Eligibility of refund claim of input services on export of goods - The contention of the appellant that cleaning activity is not taxable and therefore refund of Service Tax paid thereon should be given under Section 11B of Central Excise Act is not relevant and tenable because the refund claim was filed and claimed in terms of provisions of Notification No. 41/2007-ST and not under the provisions of Section 11B of Central Excise Act - AT

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