https://www.taxtmi.com/caselaws?id=271741 The Tribunal allowed the appeal, setting aside the lower authorities' decision to reject the refund claim of service tax paid on input services utilized for export services prior to the effective date of the relevant rules and notifications. The Tribunal held that the rules did not specify that they only applied to exports made after their effective dates, citing a previous case and emphasizing that the benefit of the rebate should not be denied based on conditions not explicitly stated in the rules or notifications. en-us Tue, 05 Jan 2016 00:00:00 +0530 Wed, 28 Sep 2016 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271741 The Tribunal allowed the appeal, setting aside the lower authorities' decision to reject the refund claim of service tax paid on input services utilized for export services prior to the effective date of the relevant rules and notifications. The Tribunal held that the rules did not specify that they only applied to exports made after their effective dates, citing a previous case and emphasizing that the benefit of the rebate should not be denied based on conditions not explicitly stated in the rules or notifications. Case-Laws Service Tax Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271741