https://www.taxtmi.com/caselaws?id=326083 The Tribunal dismissed the appeals of Bothra International and Bharat Art & Crafts while allowing the appeal of Shivam Exports. The decision was based on the analysis of grounds for rejection, including non-coverage under Port Services, non-submission of proof of payment of service tax on GTA services, and interpretation of relevant provisions affecting eligibility for refunds under specified rules and notifications. The Tribunal clarified that services in question were indeed input services, but the proviso in Notification No.41/2007-ST indicated that goods must be exported without availing drawback of service tax on specified services. en-us Fri, 05 Feb 2016 00:00:00 +0530 Wed, 06 Apr 2016 08:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326083 The Tribunal dismissed the appeals of Bothra International and Bharat Art & Crafts while allowing the appeal of Shivam Exports. The decision was based on the analysis of grounds for rejection, including non-coverage under Port Services, non-submission of proof of payment of service tax on GTA services, and interpretation of relevant provisions affecting eligibility for refunds under specified rules and notifications. The Tribunal clarified that services in question were indeed input services, but the proviso in Notification No.41/2007-ST indicated that goods must be exported without availing drawback of service tax on specified services. Case-Laws Service Tax Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326083