2011 (7) TMI 478

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..... 1.2009 was issued to the assessees who are engaged in the manufacture of motor vehicles parts, proposing denial of credit of Rs.2,28,441/- of service tax paid on clearing and forwarding services, port services and fumigation services used in the export of their goods to various countries during the period December 2007 to October 2008. The assessees replied to the notice stating that they had avai .....

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..... gation services along with two other services and did not avail of port services has not been considered by the authorities below. I, therefore, set aside the impugned order and remit the case for fresh decision to consider the contentions of the assessees to the adjudicating authority. Fresh orders are to be passed after granting a reasonable opportunity to the assessees of being heard in their d .....

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