2016 (9) TMI 95

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....epresentative ORDER M/s. 20 Microns Limited, Vadodara has filed this appeal aggrieved by the impugned Order-in-Appeal dated 10.07.2015, wherein the Commissioner (Appeals) has inter-alia rejected the refund of Service Tax paid on input services namely CHA Services and Terminal Handling Charges used in connection with export of goods.  He has denied the benefit on the ground that as per the r....

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....vices that have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export;"   She contends that this notification should be treated as to have retrospective effect and if so, the services are clearly specified services for export of goods and they are eligible for refund of service tax paid on these services. 4.  Ld. Author....