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2016 (10) TMI 875 - CESTAT NEW DELHIRejection of refund claim - classification of service in dispute - export of DOC - loading / unloading of wagons and supervision of wagons etc - whether the allowing of refund on the ground that the service falls under the category of technical testing and analysis services is incorrect and need to be reversed? - Held that: - Revenue is assailing the orders of the authorities below on the ground that the activity and service provided by the service provider are not covered by the definition of technical testing and analysis services. However, they have accepted that the service tax was paid under the said category and there is no reopening of the classification at the end of service provider. Without going into the said aspect as to whether the activities fall under the category of technical testing and analysis services, we agree with the views of the lower authorities that the classification adopted at the end of service provider, cannot be re-opened at the service recipients end. If service tax stand paid under the category of technical testing and analysis services and the Revenue has not raised any objection at the time of acceptance of the service tax, no such objection can be raised at the end of service recipient, at the time of grant of refund. Reliance placed on the decision of COMMISSIONER OF C. EX., LUDHIANA Versus PAWAN ISPAT UDYOG [2007 (1) TMI 399 - CESTAT, NEW DELHI]. Refund allowed - appeal disposed off - decided against Revenue.
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