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2013 (5) TMI 647 - CESTAT AHMEDABADRefund - export - service tax paid on technical testing and analysis service and transportation of empty containers - held that:- in view of Balkrishna Industries Ltd. Vs. CCE Aurangabad [2012 (5) TMI 445 - CESTAT, MUMBAI] and CCE Madurai Vs. Tata Coffee Ltd. [2010 (11) TMI 364 - CESTAT, CHENNAI] refund is available in respect of Service Tax paid on transportation of empty containers which are required to be used for stuffing of export goods. - decided in favor of assessee. In the case of Ramdev Food Products Pvt. Ltd. [2010 (6) TMI 178 - CESTAT, AHMEDABAD], this Tribunal has taken a view that for refund of the Service Tax paid on technical testing and analysis service, there has to be a written agreement between the two parties. In view of the above, the refund of Service Tax paid in respect technical testing and analysis service has been rightly rejected. - decided against the assessee.
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