https://www.taxtmi.com/caselaws?id=278932 The Revision Application by M/s. Mortex (India) was rejected as the inspection services used within the factory for exported goods did not qualify for rebate under Notification No. 41/2012-S.T. The Government clarified that specified services related to export of excisable goods are those used beyond the factory, not within. Additionally, interest on erroneously granted rebate was found payable under Section 73(3) with Explanation 1. The applicant's reliance on past CESTAT decisions was deemed irrelevant as they involved services used beyond the factory, unlike the inspection services in question. 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 The Revision Application by M/s. Mortex (India) was rejected as the inspection services used within the factory for exported goods did not qualify for rebate under Notification No. 41/2012-S.T. The Government clarified that specified services related to export of excisable goods are those used beyond the factory, not within. Additionally, interest on erroneously granted rebate was found payable under Section 73(3) with Explanation 1. The applicant's reliance on past CESTAT decisions was deemed irrelevant as they involved services used beyond the factory, unlike the inspection services in question. Case-Laws Service Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278932