2018 (7) TMI 998

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....gistrar (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 24.05.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has partly allowed the appeal of the appellant. Briefly the facts of the present case are that the appellant is a SEZ unit manufacturing and exporting Wind Mill parts. They have claimed refund....

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....the said order, appellant has filed the present appeal before the Tribunal only to the extent of disallowing refund of service tax of Rs. 81,131/- (Rupees Eighty One Thousand One Hundred and Thirty One only) in respect of CHA service. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order rejecting the refund of Rs. 81,131/- ....

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....rvice to M/s. JN Freight Forwarders Pvt. Ltd. who in turn provided service to M/s. SE Freight and Logistics India Pvt. Ltd. who acquired the said service on behalf of the appellant. He further submitted that in all the invoices issued by M/s. Maersk Line India (P) Ltd., M/s. JN Freight Forwarders Pvt. Ltd. and to M/s. SE Freight and Logistics India Pvt. Ltd., there is a mention of Bill of Lading N....