2016 (5) TMI 662

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....itra Sharma, Commissioner (AR), for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal has been filed against order-in-appeal dated 31-8-2009 in terms of which Commissioner (Appeals) inter alia disallowed refund of Rs. 21,59,029/- under Notification No. 41/2007 as amended on the ground that GTA service utilised in respect of export of goods for the period October, 2007 to Decem....

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....ption is operationalised by way of granting refund. Thus, the appellant would be eligible for refund of Service Tax paid on GTA service only if the said service was exempt from Service Tax under Notification No. 41/2007-S.T. at the time when it (i.e. the said service) was rendered. It is seen that GTA service was rendered during October, 2007 to December, 2007. During the said period, the said ser....