2011 (4) TMI 847

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..... d on the courier service availed - Held that:- If the assessee has agitated any issue before the first appellate authority, it needs to be examined by the authority and record findings for the conclusions arrived. Thus both the lower authorities have not addressed the factual submissions made by the assessee before them. Hence, without expressing any opinion on the merits of the case, keeping all .....

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..... on of re-warehousing certificate for the goods exported to EOUand the credit of the service tax paid on the courier service availed. 3. After hearing both sides on the stay petition for some time, we find that the appeal itself could be disposed at this juncture. In view of the above, application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the dis .....

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