2011 (10) TMI 438

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....ellant. Shri T.H. Rao, SDR, for the Respondent. [Order]. - Heard both sides. Ld. Advocate Shri Joseph Prabhakar states that the claim for refund of Service tax paid was rejected by the original authority on four counts and the lower appellate authority has allowed the refund on two counts. He further states that claim for the third amount of Rs. 4,472/- denied by the lower appellate autho....

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....ition that the storage and warehouse is exclusively used for the purpose of storage or warehouse of the export goods. However, there is no such condition in the successor notification applicable from 7-7-2009. It is not in dispute that the appellants have stored some inputs in addition to export goods in the impugned warehouse and, going by the condition of the previous notification read strictly ....