https://www.taxtmi.com/caselaws?id=767959 CESTAT Ahmedabad dismissed the appeal challenging rejection of service tax refund claim on GTA services for export of excisable goods under Notification 41/2012-ST. The tribunal held that persons liable to pay service tax under Section 68 are ineligible for rebate per para 3(b) of the notification. The legislature's specific intention was demonstrated through separate exemption notification 31/2012-ST for GTA export services, indicating refund mechanism was not intended for Section 68 cases. The decision aligned with precedent from Nahar Industrial Enterprises case, confirming Commissioner's findings were legally sound. en-us Tue, 25 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767959 CESTAT Ahmedabad dismissed the appeal challenging rejection of service tax refund claim on GTA services for export of excisable goods under Notification 41/2012-ST. The tribunal held that persons liable to pay service tax under Section 68 are ineligible for rebate per para 3(b) of the notification. The legislature's specific intention was demonstrated through separate exemption notification 31/2012-ST for GTA export services, indicating refund mechanism was not intended for Section 68 cases. The decision aligned with precedent from Nahar Industrial Enterprises case, confirming Commissioner's findings were legally sound. Case-Laws Service Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767959