Registration under particular service not required for exemption under notification 41/2007-ST

Vinayak Textiles Mills Vs CCE & ST (CESTAT Chandigarh) CESTAT Chandigarh held that the Registration under a particular service is not necessary for the purpose of claiming exemption under Notification No. 41/2007 dated 06.10.2007. Facts- During the period 1.04.2008 to 30.06.2008, the appellant exported the processed Fabric and availed various services in relation to such exports. As per Notification No. 41/2007 dated 06.10.2007, the exporter can claim refund of the service tax paid on the services specified therein, availed for export of goods. Accordingly, the appellant applied for the re...