TMI Blog2011 (8) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... between parties - a liberal view has to be taken for the interpretation to reduce the cost of goods exported - Reference also given for Convergys India [2009 (5) TMI 50 - CESTAT, NEW DELHI]. - Benefit of export allowed - Decided in favour of assessee. - ST/260 & 261/10 - A/328-329/2011-WZB/C-IV(SMB) - Dated:- 4-8-2011 - Mr. S.K. Gaule, J. Appearance: Shri S.S. Gupta, CA for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d testing and analysis for the said goods, was not fulfilled. The revenue challenged the same. Ld. Commissioner (Appeals) upheld the lower adjudicating authority's order. Hence these appeals. 3. The contention of the ld. CA, Shri S.S. Gupta, is that the Notification provides for refund of service tax paid on technical testing and analysis agency service subject to the condition that expert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries Ltd. vs. CCE 2004 (171) ELT 296 (SC) wherein it was held that non-observance of the condition of the Notification the benefit of exemption to be denied and also on Hon'ble Supreme Court's decision in the case of CCE vs. Mahaan Diaries 2004 (166) ELT 23 (SC) and Hotel Leela Venture Ltd. vs. CCG Mumbai 2009 (234) ELT 389 (SC) wherein similar view was held. 5. Ld. CA in his rejoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. Commissioner (Appeals) did not accept it on the ground that this cannot be treated as agreement since it is between banks and not between concerned parties. I agree with the contention of the appellant that the letter of credit is opened by the bank only on the instructions of the customers. I also agree with the contention of the ld. counsel that a liberal view has to be taken for the inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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