https://www.taxtmi.com/caselaws?id=271055 The Tribunal dismissed the Revenue's appeal against a refund granted to the respondent under Notification No. 41/2007-ST. The issue centered on the respondent's eligibility for exemption, with the Tribunal emphasizing that the merchant exporter cannot claim a refund for service tax not paid by them. Citing the Supreme Court judgment in Gee Pee Agri Pvt. Ltd. case, the Tribunal held that the respondent, having paid the service tax and meeting the exemption criteria, was entitled to the refund. The decision highlights that the party fulfilling exemption conditions is entitled to the refund, leading to the dismissal of the Revenue's appeal. en-us Fri, 20 Nov 2015 00:00:00 +0530 Mon, 25 Jan 2016 09:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271055 The Tribunal dismissed the Revenue's appeal against a refund granted to the respondent under Notification No. 41/2007-ST. The issue centered on the respondent's eligibility for exemption, with the Tribunal emphasizing that the merchant exporter cannot claim a refund for service tax not paid by them. Citing the Supreme Court judgment in Gee Pee Agri Pvt. Ltd. case, the Tribunal held that the respondent, having paid the service tax and meeting the exemption criteria, was entitled to the refund. The decision highlights that the party fulfilling exemption conditions is entitled to the refund, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271055