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2015 (11) TMI 1415 - CESTAT NEW DELHI

2015 (11) TMI 1415 - CESTAT NEW DELHI - 2016 (41) S.T.R. 783 (Tri. - Del.) - Denial of refund claim - use of Technical Testing Services in export of goods - Held that:- there is no doubt that the said service was used in relation to exported goods and such testing was required to be done as per the written agreement with the buyers and also the said service is duly covered under Notification No.41/2007-ST, dated 06.10.2007 and therefore we fail to comprehend the ground on which the Revenue consi .....

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oices themselves have been issued by Mumbai Port Trust and show the amount of service tax therein because the said judgement nowhere states that the refund of service tax paid under Port Services is not admissible as per Notification No,41/2007-ST. No infirmity in the impugned order - Decided against Revenue. - Appeal No. ST/532/2009-CU[DB] - Final Order No. ST/A/52705/2015-CU(DB) - Dated:- 14-8-2015 - G Raghuram, President And R K Singh, Member (T) For the Appellant : Ms Suchitra Sharma, DR For .....

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remaining amount. However, at the appellate stage, the respondent only contested the rejection of refund of an amount of ₹ 99,341/- on the following grounds (i) refund of ₹ 12,010/-was on account of the service tax paid on "Technical Testing Services" because as per the written agreement with the buyer of the exported goods the respondent was required to get the technical testing conducted, (ii) The amount of ₹ 87,331/- was the service tax paid on wharfage charges whi .....

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ical Testing and Analysis Service and not the classification of the services, (iii) As regards the refund of ₹ 87331/- Revenue contended that in support of its claim the respondent submitted bills raised by Bombay Port Trust and they were in the name of M/s. Micro Clearing Agency raised for demurrages, detention and wharfage charges and the services do not qualify under Notification No.41/2007-ST. (iv) Revenue cited CESTAT judgement in the case of Velji P & Sons (Agencies) Vs. CCE, Bha .....

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