2011 (7) TMI 549

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....rthy;   Appeals filed by the appellants have been rejected on the ground that they have failed to deposit 25% of the total amount demanded, as per the stay order issued by learned Commissioner (Appeal). The grounds on which the appellant was required to deposit 25% of the amount demanded, is that the appellant was required to claim refund of the amount of service tax paid on CHA and courier ....

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....ces, how the learned Commissioner can come to the conclusion that appellants should have claimed refund under Notification No. 41/2007, is not understandable. Learned Chartered Accountant submitted that courier services were used for sending brochures and correspondence relating to sales etc. and CHA is used for exports and it is settled law that service tax is admissible in respect of these servi....