https://www.taxtmi.com/caselaws?id=341730 The appellant, a manufacturer and exporter, filed rebate claims under Notification No. 41/2012-S.T. for service tax paid on GTA services used for exporting goods. Despite authorities rejecting the claims citing a specific clause, the judgment emphasized that a strict interpretation of the clause would defeat the notification's purpose. The court ruled in favor of the appellant, stating that the rebate should be granted, as denying it would go against the intent of the notification and hinder exporters who paid service tax under reverse charge. en-us Fri, 30 Sep 2016 00:00:00 +0530 Sat, 15 Apr 2017 08:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341730 The appellant, a manufacturer and exporter, filed rebate claims under Notification No. 41/2012-S.T. for service tax paid on GTA services used for exporting goods. Despite authorities rejecting the claims citing a specific clause, the judgment emphasized that a strict interpretation of the clause would defeat the notification's purpose. The court ruled in favor of the appellant, stating that the rebate should be granted, as denying it would go against the intent of the notification and hinder exporters who paid service tax under reverse charge. Case-Laws Service Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341730