https://www.taxtmi.com/caselaws?id=215336 Refund of service tax on GTA services used to transport export goods from the place of removal to the port was treated as admissible where the refund claim was filed after amendment of Notification No. 41/2007-ST and the amended conditions were satisfied at that time. The operative date for entitlement was the date of filing of the refund claim, not the date of export, so exports made before the amendment did not by themselves defeat refund eligibility. The rejection was therefore set aside and refund was directed to be sanctioned if otherwise due. en-us Thu, 22 Dec 2011 00:00:00 +0530 Mon, 17 Sep 2012 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215336 Refund of service tax on GTA services used to transport export goods from the place of removal to the port was treated as admissible where the refund claim was filed after amendment of Notification No. 41/2007-ST and the amended conditions were satisfied at that time. The operative date for entitlement was the date of filing of the refund claim, not the date of export, so exports made before the amendment did not by themselves defeat refund eligibility. The rejection was therefore set aside and refund was directed to be sanctioned if otherwise due. Case-Laws Service Tax Thu, 22 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215336