Refund Denial of Service Tax on Input Services Overturned; Appellant Meets Conditions of Notification No. 41/2012.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of Service Tax - input service - The reasons attributed by the Adjudicating Authority cannot be sustained since there is no doubt that these services were not used in the factory of production but in any other place or premises of production or manufacture of the said goods, for their export. - the appellant satisfies the conditions of N/N. 41/2012 - AT....