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TMI Blog2016 (5) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Venkatesh Iyer, Consultant For the Respondent : Shri B. Kumar Iyer, Supdt. (A.R.) ORDER PER: M.V. RAVINDRAN: These two appeals are filed against Order-in-Appeal No. AKP/07/NSK/2011 dated 24.01.2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. 2. Since the appeals are inter connected, they are being disposed of by a common order. 3. In appeal No. ST/301/10, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the inspection. Appellant obtained Service Tax registration under the category of Technical Inspection and Certification Services and paid Service Tax, but subsequently filed refund claim on the ground that their services are rightly covered under the Technical Testing & Analysis Services but exempted as such testing are provided in relation to human beings or animals. The refund claim of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There is no dispute that the appellant had treated the seafood as goods and Revenue is also not aggrieved by the same. In our considered view, from the agreement we find that the activity of the appellant is not only inspection of the facility and certification of the factory, but also include the result analysis of the seafood which were sampled by the appellant and send for testing. The report s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services rendered by the appellant would fall under the category of "Technical Inspection and Certification Services" is incorrect and liable to be set aside and we do so. 8. As regards the appeal No. ST/230/11, we find that consequent to the findings recorded by the Bench in the appeal No. ST/301/10 the issue in this appeal is mere of academic nature. The confirmation of the demand raised of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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