2016 (9) TMI 140

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..... he Respondent ORDER After hearing the Ld. DR for the Revenue as nobody appeared for the appellant, we find that the appellant who are 100% exporter filed the refund claim of service tax paid on the services so utilized for export of the goods in terms of the notification number 41/2007-ST. The lower authorities have rejected the refund claim on the ground that they are not specified services in .....

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..... vide Final Order No. ST/A/52038/2016 dated 01.06.2016 iv. CCE & ST Visakhapatnam Vs. RAK Ceramics India Pvt. Ltd. v. CCE Madurai Vs. Tata Coffee Ltd. vi. Commissioner Vs. Adani Enterprises Ltd. vii. Shree Ram Gum and Chemicals Vs. CCE Jaipur 2016-TIOL-1717-CESTAT-DEL viii. Suncity Art Exporters & ors. vs. CCE Jaipur 2014-TIOL-2319-CESTAT-DEL 3. Ld. DR agrees that the disputed services .....

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