https://www.taxtmi.com/caselaws?id=365149 Refund of Service Tax on outdoor catering service was examined under the refund procedure in Section 11B and Notification No. 25/2012-ST. The notification exemption applied only where the service fell within the specified category, namely food or beverages served in a restaurant, eating joint or mess, and all attached conditions were satisfied. Because the catering service described did not match that exempted category, the refund condition was not met. The discussion also notes that authorities distinguished CENVAT credit cases under Rule 2(l) of the CENVAT Credit Rules, 2004, as those decisions did not concern refund under the exemption notification. en-us Wed, 18 Jul 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365149 Refund of Service Tax on outdoor catering service was examined under the refund procedure in Section 11B and Notification No. 25/2012-ST. The notification exemption applied only where the service fell within the specified category, namely food or beverages served in a restaurant, eating joint or mess, and all attached conditions were satisfied. Because the catering service described did not match that exempted category, the refund condition was not met. The discussion also notes that authorities distinguished CENVAT credit cases under Rule 2(l) of the CENVAT Credit Rules, 2004, as those decisions did not concern refund under the exemption notification. Case-Laws Service Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365149