https://www.taxtmi.com/caselaws?id=327681 The Tribunal dismissed the appeal seeking a refund of &8377; 21,59,029 for GTA service used in exporting goods during October-December 2007. The appellant's claim was denied as the service was not eligible for exemption under Notification No. 41/2007 during that period, and the subsequent inclusion of GTA service for refund under Notification No. 3/2008-S.T. did not apply retrospectively. Therefore, the Tribunal held that the GTA service was not eligible for exemption under the notification during the relevant period, leading to the dismissal of the appeal. en-us Fri, 09 Oct 2015 00:00:00 +0530 Mon, 16 May 2016 10:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327681 The Tribunal dismissed the appeal seeking a refund of &8377; 21,59,029 for GTA service used in exporting goods during October-December 2007. The appellant's claim was denied as the service was not eligible for exemption under Notification No. 41/2007 during that period, and the subsequent inclusion of GTA service for refund under Notification No. 3/2008-S.T. did not apply retrospectively. Therefore, the Tribunal held that the GTA service was not eligible for exemption under the notification during the relevant period, leading to the dismissal of the appeal. Case-Laws Service Tax Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327681