Technical testing and analysis services qualify for export-linked service tax refund under the notified scheme.

Technical testing and analysis services used for export of the final product were treated as specified services under Notification No. 41/2007-ST, supporting refund of service tax. On that interpretation, the refund claim was admissible because the services fell within the notified export-related category. The objection that the appellate authority had not addressed every ground was rejected as unsubstantial, and no error was found in the appellate order; the Revenue's challenge therefore failed.

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Issues: Whether technical testing and analysis services used for export of final product were covered as specified services under Notification No. 41/2007-ST dated 06.10.2007, so as to sustain refund of service tax.

Analysis: The refund claim was examined with reference to the notification governing rebate/refund of service tax on specified services used for export. The service in question, namely technical testing and analysis, was treated as falling within the notified category. The Revenue's objection that the appellate authority had not dealt with every ground was found unsubstantial, and no error was shown in the appellate order.

Conclusion: The refund was held to be admissible and the Revenue's challenge failed.

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