https://www.taxtmi.com/caselaws?id=363476 The Tribunal ruled in favor of the appellant, holding that they were eligible for a refund of service tax paid on GTA services used for export under Notification No. 41/2012-ST. The Tribunal emphasized the need to interpret the notification to achieve its intended purpose of granting refunds for services used in exports, setting aside the lower order and granting consequential relief to the appellant. The judgment underscored the importance of avoiding narrow interpretations that could deprive entitled parties of benefits and ensuring the effective functioning of the notification. en-us Fri, 25 May 2018 00:00:00 +0530 Fri, 13 Jul 2018 06:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363476 The Tribunal ruled in favor of the appellant, holding that they were eligible for a refund of service tax paid on GTA services used for export under Notification No. 41/2012-ST. The Tribunal emphasized the need to interpret the notification to achieve its intended purpose of granting refunds for services used in exports, setting aside the lower order and granting consequential relief to the appellant. The judgment underscored the importance of avoiding narrow interpretations that could deprive entitled parties of benefits and ensuring the effective functioning of the notification. Case-Laws Service Tax Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363476