https://www.taxtmi.com/caselaws?id=345415 Refund of service tax on input services used for exports was confined to services specifically covered by Notification No. 41/2007-ST as it stood on the relevant date. Services not originally specified were held ineligible, and the later amendment by Notification No. 17/2009-ST could not be applied retrospectively because retrospective operation must be expressly stated. The rejection of refund for the excluded services was therefore sustained, with the notification interpreted strictly according to its operative terms at the time the claim arose. en-us Tue, 04 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345415 Refund of service tax on input services used for exports was confined to services specifically covered by Notification No. 41/2007-ST as it stood on the relevant date. Services not originally specified were held ineligible, and the later amendment by Notification No. 17/2009-ST could not be applied retrospectively because retrospective operation must be expressly stated. The rejection of refund for the excluded services was therefore sustained, with the notification interpreted strictly according to its operative terms at the time the claim arose. Case-Laws Service Tax Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345415