2011 (3) TMI 513

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..... p; Very short issue is involved in the present appeal. The appellant s claim for refund of service tax paid on the transport services and courier services availed by them for export of the goods, stands denied by the Revenue.   2. The refund in respect of service tax paid on transport services stands denied on the ground that invoices of the transporters were not annexed with the refund app .....

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..... they are in a position to establish that such services were availed by them in connection with the exports and for which they again prays for remanding the matter.   4. Learned advocate also submits that though the lower authorities have granted refund in respect of CHA services but have inadvertently missed the services of one CHA namely M/s. S.S. Shipping Agency. He accordingly, submits th .....

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