2016 (7) TMI 48

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..... t the order in appeal dated 31.12.2009 only to the extent that : (i) It disallowed refund of service tax in respect of  "sampling, weighing and stuffing supervision" and "travelling charges" under technical testing and analysis services though they cannot be covered under technical testing and analysis service and (ii) Refund of service tax paid on handling charges/MT/ LDD/wharfage charge .....

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..... elling charges as per evidence available cannot be covered under the scope of technical testing and analysis service and therefore refund on that count is not admissible. 4.  In the light of the foregoing, we partly allow the appeal only to the extent that we disallow refund  pertaining to sampling,  weighting and stuffing supervision and travelling charges.
Case laws, Decision .....

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