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C.C.E., Indore Versus M/s. Agro Solvent Products Pvt. Ltd.

2015 (12) TMI 337 - CESTAT NEW DELHI

Denial of refund claim - service tax paid under Technical Testing and Analysis service - Held that:- It is not in dispute that the service was rendered by technical agencies engaged in providing service in relation to technical testing and analysis t .....

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ders issued proper certificates certifying weighing, packing and stuffing and the specification of protein, fat, moisture etc. - refund of the aforesaid amounts was correctly sanctioned as per the provisions of Notification No. 41/2007-ST dated 06.10 .....

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) For the Petitioner : Shri MR Sharma, DR ORDER Per Mr. R.K. Singh: Revenue has filed appeal against Order-in-Appeal dated 31.07.2009 in terms of which Revenues appeal before Commissioner (Appeals) seeking recovery of the refund amount of ₹ 6, .....

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hich was not covered within the definition of technical testing and analysis service given in Section 65(106) ibid. The Commissioner (Appeals) discussed the nature of service provided in the name of weighment, sampling and stuffing service and came t .....

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e 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 .....

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ning the particulars of the test carried out. 4. We have considered the contentions of both sides. As per definition of technical testing and analysis service given in Section 65 (106) ibid, technical testing and analysis means any service in relati .....

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ngs 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 puttin .....

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ny immovable property to certify that such goods or process or material or immovable property qualifies or maintains the specified standards, including functionability or utility or quality or any other character or parameters but does not include an .....

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