Pulling attachments from Salesforce to Jira
When a Salesforce Object, for instance a Case, contains an attachment, a hyperlink will be provided which is the actual link of the attachment to Salesforce.
Salesforce attachments in an associated Jira Issue
Salesforce attachments can be seen on a new tab provided on a Jira Issue that has been associated with a Salesforce Object.
In the example below, a Salesforce Case contains a couple of attachments.
Once this Case is associated with an Issue, the attachments will be available under Attachments.
 If you are using Lightning Experience, you must enable the following settings - Synchronizing attachments from Remote System (This will turn off the "Remote Attachment Tab" when enabled.):
Synchronize attachments from Remote Systems
Synchronize files from Remote System