2016 (11) TMI 870

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....r the Appellant. Shri Ashutosh Upadhyay, Advocate, for the Respondent. ORDER [Order per. B. Ravichandran, Member (T)]. - The Revenue is in appeal against order dated 31-8-2009 of Commissioner (Appeals-I), Indore. The issue involved is the eligibility of respondent for exemption/refund in terms of Notification No. 41/2007-S.T., dated 6-10-2007 in respect of services availed by the respondent whi....

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....ces of "Supervision of weighment, Sampling Container", "Stuffing Analysis", "Supervision Charges - sampling and dispatch", "Additional Testing Charges" are not specified services for allowing such exemption and refund. The Commissioner (Appeals) vide his impugned order rejected the Department's appeal and upheld the sanction of refund except for a minor modification. Aggrieved by this order, the R....

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....alysis Services". The tax has been collected under the said heading and no objection has been raised on that account. As such, the Commissioner (Appeals) found that the denial of refund of service tax paid by the respondent for the services for which they have paid service tax under the category of 'Technical Testing and Analysis' is not justified. He also observed that it is possible that a servi....