https://www.taxtmi.com/forum/issue?id=4651 Refund under Notification No. 41/2012-ST applies to taxable services used beyond the place of removal for export (e.g., CHA, transport, terminal handling). Input services used at the manufacturing site (e.g., manpower, power, security, renting) do not qualify as specified services unless they meet the beyond-place-of-removal test; such inputs may be handled via CENVAT credit and relevant formulae in the prevailing notification framework. en-us Wed, 05 Sep 2012 10:40:28 +0530 Thu, 23 Jan 2025 15:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4651 Refund under Notification No. 41/2012-ST applies to taxable services used beyond the place of removal for export (e.g., CHA, transport, terminal handling). Input services used at the manufacturing site (e.g., manpower, power, security, renting) do not qualify as specified services unless they meet the beyond-place-of-removal test; such inputs may be handled via CENVAT credit and relevant formulae in the prevailing notification framework. Discussion-Forum Service Tax Wed, 05 Sep 2012 10:40:28 +0530 https://www.taxtmi.com/forum/issue?id=4651