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2015 (9) TMI 1155 - CESTAT NEW DELHI

2015 (9) TMI 1155 - CESTAT NEW DELHI - 2015 (40) S.T.R. 589 (Tri. - Del.) - Denial of refund claim - input services of technical testing and analysis service used in relation of export of goods - Revenue has contended that weighment, sampling and stuffing of containers is not covered within the scope of technical testing and analysis service. - Held that:- Physical testing and analysis would clearly include weighment and sampling also is based on certain physical or chemical characteristics. - f .....

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Revenue. - Appeal No. ST/395/2009 with CO/160/2009, ST/396-397/2009 with CO/159 & 161/2009 - Final Order Nos. 51943-51945/2015-CU(DB) - Dated:- 7-5-2015 - G Raghuram, President And R K Singh, Member (T),JJ. For the Appellant : Shri B B Sharma, DR For the Respondent : On Merit ORDER Per: R K Singh: Revenue has filed appeals against Order-in-Appeal dated 24.2.2009 in terms of which Revenues appeals before Commissioner (Appeals) seeking recovery of the refund amount of ₹ 32,779/-, ₹ 1, .....

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ffing service and came to a clear finding that it was covered within the ambit of technical testing and analysis service and thus dismissed the Revenues appeal before him. 2. Revenue has contended that weighment, sampling and stuffing of containers is not covered within the scope of technical testing and analysis service. Stuffing of containers involved supervision of wagon loading/unloading which is not in the nature of technical testing and analysis service. Similarly sampling and weighing do .....

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"any service in relation to physical, chemical, biological or any other scientific testing or analysis of goods or material or information technology software or any immovable property, but does not include any testing or analysis service provided in relation to human beings or animals." Physical testing and analysis would clearly include weighment and sampling also is based on certain physical or chemical characteristics. It is also seen that in this case stuffing required specific c .....

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