2012 (7) TMI 380

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per : Mr. M.V. Ravindaran;   This appeal is directed against the order in appeal No. 441/2009(Ahd-II) E/CMC/Commr(A)/Ahd dated 30.12.2009.   2. The issue involved in this appeal is regarding refund claim of the service tax paid on the input services i.e. Courier Services and Transportation services utilised by the appellant for export of the goods. Both the lower authorities hav....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt is having the documents in his custody, the same can be produced in original or self attested copies before the lower authorities, to justify the refund claims. Appellant is also directed to show the linkage of the goods which are being exported by them with documents.   5. I find that the issue needs reconsideration by the adjudicating authority by appreciating the documents which will....