Notification No. 41/2007-ST not provides straightaway exemption

Oren Hydrocarbons Pvt Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) Exemption notification No. 41/2007-ST, we find that this notification exempts services which are used for export of goods. The words used are NOT “used in relation to export of goods”. In this case, GTA services were availed for transporting goods from their Kodur unit to Chennai. Thereafter, the Chennai unit in turn exported the goods. While this transportation may be in relation to export of goods, there is no sufficient evidence to show that this transportation is actually for expor...