https://www.taxtmi.com/caselaws?id=447782 Rebate of Service Tax on services used for export goods under Notification No. 41/2012-ST required reconsideration because the lower authority had not properly examined entitlement under paragraph 3 or the disputed 20% condition. The objection that the claim had to be processed only through the customs authority was not shown, on a prima facie basis, to defeat the claim. The matter was therefore remitted to the original authority for fresh adjudication after proper examination of the notification's conditions and the claimant's entitlement under the stated route. en-us Mon, 01 Jan 2024 00:00:00 +0530 Thu, 04 Jan 2024 20:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447782 Rebate of Service Tax on services used for export goods under Notification No. 41/2012-ST required reconsideration because the lower authority had not properly examined entitlement under paragraph 3 or the disputed 20% condition. The objection that the claim had to be processed only through the customs authority was not shown, on a prima facie basis, to defeat the claim. The matter was therefore remitted to the original authority for fresh adjudication after proper examination of the notification's conditions and the claimant's entitlement under the stated route. Case-Laws Service Tax Mon, 01 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447782