2012 (12) TMI 915

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....rthy: 1. The issue involved in the appeal filed by the Revenue in this case is whether refund of service tax paid on CHA service in respect of export of goods is admissible or not. 2. The Commissioner (A) in his order has relied upon the decision in the case of Ultratech Cement Ltd.(I) reported in 2010-TIOL-745-HC-Mum.-ST to hold that the service of CHA has been obtained in relation to busin....

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....s been filed by the Revenue against the decision in the case of Ultratech Cement and the same has not been accepted. He also submits that the service of CHA has no nexus with the manufacturer since it is a post removal activity. 4. The ld. Advocate for the Respondent relies upon several decisions of this Tribunal wherein it has been held that credit of service tax paid on CHA services in respec....