TaxTMI 
TaxTMI 
2018 (2) TMI 725
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....updt.) AR, for Appellant(s) Request for adjournment, for Respondent(s) Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard the learned AR appearing for the Revenue. Nobody appeared for the respondent. 2. The dispute relates to refund of service tax paid on various services, utilized for export purposes, in ter....
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.... the absence of which nexus between the service availed and its use in export of the goods cannot be proved. On perusal of the copies of invoices issued by the service provider it reveals that although invoice number or shipping bill no. has not been mentioned, but a certificate to the effect that services of C&F agent has been availed by the appellant service tax has been paid and the service hav....
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....e circumstances, I am of the opinion that the use of service in export of the goods has been adequately substantiated. On the plea of the adjudicating authority that service tax has been paid under the service of port services, terminal handling charges, technical testing and analysis services, whereas the refund has been claimed under Clearing & Forwarding Agents services, it is observed that al....