2016 (10) TMI 963

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..... nbsp; AR for the Respondent ORDER After hearing both sides duly represented by Ms Rinki Arora, learned advocate appearing for the appellant and Shri Rajeev Gupta, learned AR appearing for the Revenue,  we find that the issue relates to refund of service tax paid on terminal handling charges and Bills of lading service utilized for export of goods, in terms of notification No. 41/2007-ST dat .....

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..... part of the refund is in respect of GTA services utilized by the assessee.  The legal issue of said GTA service covered by the notification No. 41/2007 does not stand disputed.  The refund is rejected by the  authorities on the ground that the lorry receipts are not establishing the co-relation with the exported goods. Learned advocate appearing  for the appellant submits that .....

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