https://www.taxtmi.com/caselaws?id=762142 CESTAT Chennai allowed appeals by 100% EOU seeking refund of service tax paid on various services for export goods. The tribunal held that gamma sterilization services qualify for refund under Notification 42/2012-ST as the amendment widened "specified service" scope, rejecting the timing argument that services rendered pre-export are ineligible. Following precedent in Bharat Mines Minerals case, the tribunal clarified that pre or post export timing has no significance for refund eligibility. Refunds were also granted for Swachh Bharat Cess and Krishi Kalyan Cess per MMTC Limited precedent, and courier services based on earlier allowed appeal in appellant's own case. The tribunal set aside departmental appropriation of Rs. 1,24,593 as unauthorized, allowing all appeals and directing refunds. en-us Wed, 20 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 08:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762142 CESTAT Chennai allowed appeals by 100% EOU seeking refund of service tax paid on various services for export goods. The tribunal held that gamma sterilization services qualify for refund under Notification 42/2012-ST as the amendment widened "specified service" scope, rejecting the timing argument that services rendered pre-export are ineligible. Following precedent in Bharat Mines Minerals case, the tribunal clarified that pre or post export timing has no significance for refund eligibility. Refunds were also granted for Swachh Bharat Cess and Krishi Kalyan Cess per MMTC Limited precedent, and courier services based on earlier allowed appeal in appellant's own case. The tribunal set aside departmental appropriation of Rs. 1,24,593 as unauthorized, allowing all appeals and directing refunds. Case-Laws Central Excise Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762142