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2013 (4) TMI 461 - CESTAT AHMEDABADRefund of service tax under technical Testing & Analysis service or CHA service - notification No.17/2009-ST – The adjudicating authority sanctioned the refund claim but rejected an amount of Rs.96,019/- and of Rs.6,936/-, holding that the services covering the rejected amounts have not been provided in relation to export of goods. – Held that - The entire exercise of the Revenue to reject the refund claim is non-starter in as much as it is settled law that the classification of the product or services at the recipients end cannot be done by the authorities. - this view has been held by the Tribunal in the case of Akanksha Overseas Versus Commissioner of Service Tax, Surat [2012 (11) TMI 402 – CESTAT] - Decided in favor of assessee.
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