2011 (3) TMI 513

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..... o original adjudicating authority for afresh decision, after granting opportunity to the appellants to establish nexus between the services availed and the exports made by them - Appeal is thus allowed by way of remand. - E/1711 of 2009 - - - Dated:- 9-3-2011 - Hon'ble Mrs. Archana Wadhwa, Member (Judicial) Appellant : Shri P. Gupta, Advocate Respondent : Shri J.S. Negi, SDR .....

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..... and the appellant has not been able to prove that courier services were availed in respect of the export products. Learned advocate draws my attention to the decision of the Tribunal in the case of M.R. Organization vs. CCE, Ahmedabad 2010 (18) STR 2009 (Tri. Ahmd.), laying down that use of services can be connected with the exports by collateral evidences, such proof should be admitted. Learned a .....

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