https://www.taxtmi.com/caselaws?id=235922 The appellant's refund claims for service tax paid on specified services related to exports were rejected due to ineligibility under Notification No.41/2007 and 17/2009. Claims for services post-07/07/2009 were ineligible as services under Section 65(105)(zzb) were not exempted, and claims pre-07/07/2009 exceeded the time limit. Additionally, services like DMF registration charges, DRA services, and traveling expenses not covered under the notifications were also rejected. The Tribunal upheld the lower authorities' rejection of the claims based on limitations and eligibility criteria, noting that denial of Cenvat credit was not a valid ground for rejection. en-us Wed, 29 May 2013 00:00:00 +0530 Wed, 08 Jan 2014 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235922 The appellant's refund claims for service tax paid on specified services related to exports were rejected due to ineligibility under Notification No.41/2007 and 17/2009. Claims for services post-07/07/2009 were ineligible as services under Section 65(105)(zzb) were not exempted, and claims pre-07/07/2009 exceeded the time limit. Additionally, services like DMF registration charges, DRA services, and traveling expenses not covered under the notifications were also rejected. The Tribunal upheld the lower authorities' rejection of the claims based on limitations and eligibility criteria, noting that denial of Cenvat credit was not a valid ground for rejection. Case-Laws Service Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235922