2016 (9) TMI 429

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....Ms Rinki Arora, Advocate for the Appellants Shri Ranjan Khanna, AR for the Respondent ORDER After hearing both sides, we find that the issue in all four appeals is identical and relates to the refund of service tax paid on various services availed at the port, at the time of export of the goods. We find that the most of the services stand considered by the precedent decision of the Tribun....

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....er, learned advocate submits that CHA services were infact cargo handling services for which handling charges were being  paid by them. 4. Inasmuch as most of the services involved in the present appeal stand covered by the above referred decision and in respect of balance  services, the documents were required to be verified, examined, We deem it fit to set aside the impugned order a....