2017 (1) TMI 697

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..... r: Dr. D.M. Misra Heard both sides. 2. These four appeals are filed, two by the Revenue and two by the Assessee challenging the respective OIAs. The issue involved in these appeals being more or less common, are taken up together for disposal. 3. Briefly stated the facts of the case (Appeal Nos.E/1501/ 2010 & E/1756/2010) are that the Appellants are engaged in the manufacture of Dyes and Interm .....

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..... om yard to the factory for stuffing the export goods', observing that the said services have no nexus with the manufacturing activity, therefore, not eligible to refund of the service tax paid on such services; also the claim was rejected on the ground of inadequacy of evidences as required under the said notification. The learned Advocate for the Appellant referred to the decision of Hon'ble Guja .....

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..... 1/2007-ST, dt.06.07.2007 at the time of adjudication, hence remanded the matter for reconsideration of the evidences subsequently produced. 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 in view of the afore cited decisions .....

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