2014 (4) TMI 1070

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..... ellant. Shri J. Sahay, DR, for the Respondent. ORDER The appellant is an exporter of readymade garments and filed application for refund of service tax paid on various input services used for the export purposes. The services involved are GTA services, courier services, technical testing and analysis services, and CHA services clearing and forwarding services. The said refund claims were filed .....

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..... ation number 41/2007-S.T., dated 6-10-2007, the documents have been scrutinised and it appeared that the same are not sufficient. He has made the similar observation in respect of CHA and clearing and forwarding agent services as regards non-submission of documents. 4. After hearing the ld. DR, we find that the observations of Commissioner (Appeals) in respect of technical testing and analys .....

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..... the assessee, but is the case of the appellant, that such I documentary evidence was filed and is duly available with them. 6. In as much as the issue relates to factual verification of documents we set aside the impugned order and remand the matter to the original adjudicating authority for verification of the documents and satisfaction of the conditions of Notification No. 17/2009-S.T., a .....

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