TMI Blog2017 (1) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2007 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Appellants are engaged in the manufacture of Dyes and Intermediates. On export of these products, they claimed refund of the service tax paid on the services used in the exported goods under Notification No.41/2007-ST, dt.06.07.2007, but the same was rejected. On filing Appeal, the learned Commissioner (Appeals) remanded the matter to the Adjudicating Authority to re-assess/examine the evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Advocate for the Appellant referred to the decision of Hon ble Gujarat High Court in the case of CCE Vs Cadila Healthcare Ltd - 2013 (10) STR 3 (Guj) and the decision of this Tribunal Bhadresh Trading Corporation Ltd Vs CST, Mumbai - 2016 (4) STR 85 (Tri-Ahmd), where under it is held these services are having nexus with the manufacturing activity, and accordingly credit on the same was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacturing activity cannot be sustained in view of the afore cited decisions. In these circumstances, 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 Notification No.41/2007 ST. Needless to mention that a reasonable opportunity of hearing b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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