CESTAT Allows Service Tax Refund as Head Office Services Qualify After Retrospective Amendment

eShakti.com Pvt. Ltd. Vs Commissioner of GST and Central Excise (CESTAT Chennai) In eShakti.com Pvt. Ltd. Vs Commissioner of GST and Central Excise, CESTAT Chennai allowed appeals filed against Orders-in-Appeal dated 16.04.2021, which had set aside refund sanctions and upheld rejection of refund claims under Notification No. 41/2012-ST. The Tribunal set aside the impugned orders and remanded the matter for limited verification of documents and nexus with exports. The appellant, engaged in manufacture and export of ready-made garments, filed five refund claims for service tax paid on input serv...