https://www.taxtmi.com/caselaws?id=278931 Notification No. 41/2012-S.T. prescribed two distinct rebate routes: Para 2 for claims at the scheduled rates through the specified procedure, and Para 3 for claims based on actual service tax paid only where the Para 2 and Para 3 figures differed by at least 20% of the Para 2 rebate. The text explains that if the Para 3 threshold is not met, the claimant cannot later shift to Para 2, because the notification's procedural scheme is mandatory and cannot be relaxed by the Central Excise authorities. The rejected rebate could not be reprocessed under a different route. en-us Thu, 01 Mar 2018 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278931 Notification No. 41/2012-S.T. prescribed two distinct rebate routes: Para 2 for claims at the scheduled rates through the specified procedure, and Para 3 for claims based on actual service tax paid only where the Para 2 and Para 3 figures differed by at least 20% of the Para 2 rebate. The text explains that if the Para 3 threshold is not met, the claimant cannot later shift to Para 2, because the notification's procedural scheme is mandatory and cannot be relaxed by the Central Excise authorities. The rejected rebate could not be reprocessed under a different route. Case-Laws Service Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278931