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TMI Blog2014 (1) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... AR, for the Department. Shri Sandeep Mukherjee, Advocate, for the Assessee. ORDER All the three appeals, two filed by the Revenue and one by the assessee are being disposed of by a common order as the issue involved is identical. 2. The appellant is engaged in the manufacture and export of exempted goods - Indian yellow soyabean meal (extraction). They filed claim for refund of Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, customs house agents services, clearing and forwarding services commonly known as terminal handling which are specified services under Notification No. 17/2009-Service Tax. As such, he allowed the refund claim falling within the period of limitation. 4. It is seen that the Revenue filed appeal before Commissioner (Appeals) against three orders passed by Asstt. Commissioner. In two matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had to be initiated at the service provider's end by asking for correct classification of the services under proper heading. Once the Service Tax was paid by the service provider, Revenue has no right to deny the claim of the same. He also referred to various decisions of the Tribunal. 5. In Appeal No. 734/2011, Commissioner (Appeals) however, accepted the Revenue's appeal on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng through the impugned orders, we find that the original adjudicating authority has verified and examined the invoices raised by the service provider. Going by the definition of technical testing and analysis, as also by the definition of testing inspection and certification, he has concluded that the services provided by the service providers were covered by the said definition. Similarly, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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