https://www.taxtmi.com/caselaws?id=203388 Refund of service tax under Notification No. 41/2007-Service Tax was confined to the exporter who availed and used the input services for export of goods. The benefit was not available to a different person, including the manufacturer supplying the goods, unless the notification expressly conferred such entitlement. On that construction, the manufacturer could not claim refund of tax paid on services used by the merchant exporter, and the refund claims failed. en-us Thu, 30 Dec 2010 00:00:00 +0530 Sat, 02 Jul 2011 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203388 Refund of service tax under Notification No. 41/2007-Service Tax was confined to the exporter who availed and used the input services for export of goods. The benefit was not available to a different person, including the manufacturer supplying the goods, unless the notification expressly conferred such entitlement. On that construction, the manufacturer could not claim refund of tax paid on services used by the merchant exporter, and the refund claims failed. Case-Laws Service Tax Thu, 30 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203388