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2016 (7) TMI 48 - CESTAT NEW DELHI

2016 (7) TMI 48 - CESTAT NEW DELHI - TMI - Refund - sampling, weighing and stuffing supervision and travelling 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. - ST/399/2010-CU(DB) - Final Order No. 52121/2016 - Dated:- 1-6-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Shri Yogesh Agarwal, A.R. - for the appellant None - for the respondent ORDER R .....

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y is also not permitted. 2. Heard the DR and perused the records. No one appeared on behalf of respondents. 3. The issue relating to handling charges/MT/THC/documentation charges/wharfage charges is covered in favour of the assessee vide CESTAT order in the case of Shivam Exports vide Final Order No. ST/A/53916-53918/16-CU dated 26.11.2015. The issue of service tax paid on transportation of empty containers from port to factory for carrying goods to port is also covered in favour of assessee vid .....

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