https://www.taxtmi.com/caselaws?id=195340 The refund scheme under Notification No. 41/2007-Service Tax was treated as covering clearing and forwarding agent services used for export of goods, even for services received before the later insertion of that entry, because the schedule was not exhaustive and the amendment was treated as clarificatory. The claim was also not barred by duty drawback, as the restrictive proviso had been deleted by Notification No. 33/2008-Service Tax. Refund of service tax on eligible export-related input services was therefore admissible, and the rejection orders were set aside with a direction to grant refund with interest as per rules. en-us Fri, 13 Jan 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195340 The refund scheme under Notification No. 41/2007-Service Tax was treated as covering clearing and forwarding agent services used for export of goods, even for services received before the later insertion of that entry, because the schedule was not exhaustive and the amendment was treated as clarificatory. The claim was also not barred by duty drawback, as the restrictive proviso had been deleted by Notification No. 33/2008-Service Tax. Refund of service tax on eligible export-related input services was therefore admissible, and the rejection orders were set aside with a direction to grant refund with interest as per rules. Case-Laws Service Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195340