https://www.taxtmi.com/caselaws?id=278932 Inspection services used within the factory before removal of exported goods do not qualify as specified services for rebate under Notification No. 41/2012-S.T., as amended, because the notification confines eligible services to those used beyond the factory or other place of manufacture in relation to export. Services such as transport, cargo handling, port services and CHA services fall within that scope, but pre-removal inspection does not. Where a rebate is wrongly sanctioned, the amount is treated as an erroneous refund and interest is payable under the statutory recovery mechanism. The rebate claim was therefore inadmissible and the interest demand was sustained. 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=278932 Inspection services used within the factory before removal of exported goods do not qualify as specified services for rebate under Notification No. 41/2012-S.T., as amended, because the notification confines eligible services to those used beyond the factory or other place of manufacture in relation to export. Services such as transport, cargo handling, port services and CHA services fall within that scope, but pre-removal inspection does not. Where a rebate is wrongly sanctioned, the amount is treated as an erroneous refund and interest is payable under the statutory recovery mechanism. The rebate claim was therefore inadmissible and the interest demand was sustained. Case-Laws Service Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278932