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    <title>2013 (5) TMI 647 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT Ahmedabad, in a judgment delivered by Mr. B.S.V. Murthy, partly allowed the appeals regarding a refund claim for Service Tax. The Tribunal granted the refund for Service Tax paid on transportation of empty containers but upheld the rejection of the refund for Service Tax on technical testing and analysis services. The decision was based on the requirement of a written agreement for refund eligibility in technical testing and analysis services, as specified in relevant notifications and supported by legal precedents.</description>
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    <pubDate>Wed, 09 May 2012 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CESTAT Ahmedabad, in a judgment delivered by Mr. B.S.V. Murthy, partly allowed the appeals regarding a refund claim for Service Tax. The Tribunal granted the refund for Service Tax paid on transportation of empty containers but upheld the rejection of the refund for Service Tax on technical testing and analysis services. The decision was based on the requirement of a written agreement for refund eligibility in technical testing and analysis services, as specified in relevant notifications and supported by legal precedents.</description>
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      <pubDate>Wed, 09 May 2012 00:00:00 +0530</pubDate>
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