Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Indore Versus M/s Dewas Soya Ltd

2015 (9) TMI 1155 - CESTAT NEW DELHI

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. - for determination of the specifications of protein, fat moisture etc. samples .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

/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/-, ₹ 1,12,604/- and ₹ 12,269/- of service tax paid under technical testing an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

it 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 not fall under the said service. 3. In the cross objections, respondent refe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r 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 conditions/arrangements like putting of silica gel packs together with craft .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version