https://www.taxtmi.com/caselaws?id=781211 CESTAT CHENNAI - AT allowed the appeal, setting aside the impugned order and directing refund of Rs.11,07,308 to the appellant. The Tribunal held that taxable services used beyond the factory for export qualify as "specified services" eligible for rebate under Notification No.41/2012-ST, and that the definition of "input services" cannot be imported into the Notification's separate definition of "specified services." The decision follows earlier Tribunal precedents and grants the claimed rebate. en-us Tue, 11 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781211 CESTAT CHENNAI - AT allowed the appeal, setting aside the impugned order and directing refund of Rs.11,07,308 to the appellant. The Tribunal held that taxable services used beyond the factory for export qualify as "specified services" eligible for rebate under Notification No.41/2012-ST, and that the definition of "input services" cannot be imported into the Notification's separate definition of "specified services." The decision follows earlier Tribunal precedents and grants the claimed rebate. Case-Laws Service Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781211