https://www.taxtmi.com/caselaws?id=327213 Refund of service tax on CHA services was not admissible under Notification No. 41/2007-ST for the relevant period because CHA services were not among the eligible services then specified. The refund claim was also barred by the proviso denying benefit where drawback of service tax on the specified services had been availed, and exports under All Industry Rate drawback brought the claim within that restriction. Deletion of the proviso by Notification No. 33/2008-ST was held to operate prospectively only, absent express or implied retrospective intent, so it did not revive claims for the earlier period. en-us Thu, 07 Jan 2016 00:00:00 +0530 Mon, 19 Sep 2016 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327213 Refund of service tax on CHA services was not admissible under Notification No. 41/2007-ST for the relevant period because CHA services were not among the eligible services then specified. The refund claim was also barred by the proviso denying benefit where drawback of service tax on the specified services had been availed, and exports under All Industry Rate drawback brought the claim within that restriction. Deletion of the proviso by Notification No. 33/2008-ST was held to operate prospectively only, absent express or implied retrospective intent, so it did not revive claims for the earlier period. Case-Laws Service Tax Thu, 07 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327213