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2017 (1) TMI 697 - CESTAT AHMEDABADRefund claim - export of services - N/N. 41/2007-ST, dt.06.07.2007 - Terminal Handling Services - Transportation of empty containers from yard to the factory for stuffing the export goods - the Appellants could not produce all the evidences as required under the said N/N. 41/2007-ST, dt.06.07.2007 at the time of adjudication, hence remanded the matter for reconsideration of the evidences subsequently produced - Held that: - The observation on merit, that ‘Terminal Handling Services’ and ‘Transportation of empty containers from yard to the factory for stuffing the export goods’ having no nexus with the manufacturing activity cannot be sustained - it is prudent to remand the matter to the Adjudicating authority only for the limited purpose to consider the evidences that would be produced for scrutiny of the same in the light of the requirement of N/N.41/2007 ST - appeal allowed by way of remand.
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