2016 (12) TMI 813

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....anjan Khanna, DR for the Respondent ORDER Per V. Padmanabhan The appeal is directed against the Order-In-Appeal dated 05.03.2010. The dispute is with reference to rejection of refund claim filed under Notification No. 41/2007-ST dated 06.10.2007 for the quarter ending December 2008. The appellant filed the refund claims for Service Tax paid in respect of the following services claimed to ....

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....t furnishing the relevant invoices and other documents. Service Tax paid on courier services stand rejected for not producing evidence to link the use of courier service to export goods. In respect of GTA services the same has been disallowed as they were not for export of goods directly from the place of movable to the port. A part of the claim also stands rejected on account of the fact that the....

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....rts have been made under advance licence. He prayed that the matter may be remanded to the Original authority to re-decide the matter in the light of the various decisions of the Tribunal. 5. The Ld. Departmental Representative reiterated the order passed by the authorities below. He has no objection to the remand of the matter. However, he added that in cases where drawback has been claimed du....

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....find that the issue needs to be remanded to the Original Adjudicating authority for denovo decisions in the matter. Since there have been a series of decisions by the Tribunal in which all aspects of the claims under Notification no. 41/2007-ST has been decided, we direct the original authority to give careful consideration to all such decisions. In this connection, some of the decisions are given....