https://www.taxtmi.com/caselaws?id=372092 The tribunal allowed the appeal filed by the appellant, setting aside the impugned order except for the amount of Rs. 143/- already allowed. The tribunal held that rebate claims should be determined on an overall basis rather than shipping bill-wise, in line with promoting exports through service tax exemptions. The appellant's claim for rebate of service tax under Notification No. 41/2012-ST was accepted, emphasizing the correlation between input services and exports, compliance with procedural requirements, and the liberal construction of beneficial legislation. en-us Fri, 17 Aug 2018 00:00:00 +0530 Tue, 18 Dec 2018 06:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372092 The tribunal allowed the appeal filed by the appellant, setting aside the impugned order except for the amount of Rs. 143/- already allowed. The tribunal held that rebate claims should be determined on an overall basis rather than shipping bill-wise, in line with promoting exports through service tax exemptions. The appellant's claim for rebate of service tax under Notification No. 41/2012-ST was accepted, emphasizing the correlation between input services and exports, compliance with procedural requirements, and the liberal construction of beneficial legislation. Case-Laws Service Tax Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372092