https://www.taxtmi.com/caselaws?id=351900 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner's decision to allow the refund claim under Notification NO.41/12-ST. The analysis emphasized the absence of restrictions on claiming drawback under Part-A of the drawback schedule and the use of services beyond the factory of production for refund eligibility. The Tribunal's decision was supported by specific clauses in the notification and Drawback Rules, as well as an amendment to Notification NO.41/2012-ST. en-us Fri, 24 Nov 2017 00:00:00 +0530 Mon, 01 Jan 2018 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351900 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner's decision to allow the refund claim under Notification NO.41/12-ST. The analysis emphasized the absence of restrictions on claiming drawback under Part-A of the drawback schedule and the use of services beyond the factory of production for refund eligibility. The Tribunal's decision was supported by specific clauses in the notification and Drawback Rules, as well as an amendment to Notification NO.41/2012-ST. Case-Laws Service Tax Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351900