2014 (6) TMI 30

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..... Niranjan Babu, SDR, for the Respondent. ORDER Heard both sides. The amount involved in this case is very small being Rs. 15,261/-. The appellants have availed the facility of warehousing export goods in the USA prior to distribution of the same to the ultimate buyers. They have paid service tax on the warehousing charges and have taken credit of the same. The authorities below have denied ....