HC denies service tax refund on warehousing services as such services were availed of after export o

Service Tax : Where goods were exported on 5-9-2011, assessee could not be allowed refund of service tax paid on warehousing services availed during 16-9-2011 to 15-10-2011, as said services were never used for export goods inasmuch as goods were exported well before availment of services