<h1>Exporters Question Eligibility for Service Tax Refunds on Services Under Notification 41/2007 for Pre-Issuance Payments /2007.</h1> Exporters have raised questions about the eligibility to claim refunds on service tax paid for services specified under notification 41/2007, dated October 6, 2007. This notification covers services such as insurance, technical testing, inspection, certification, and transportation related to export goods. The issue concerns whether refunds can be claimed for taxes paid before the notification's issuance or before additional services were included. The notification lists specific services eligible for refunds, effective from the notification date, including insurance, technical testing, inspection, certification, transport, and specialized cleaning services related to export activities.