2016 (7) TMI 48

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..... 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 Revenue is in appeal against 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 techn .....

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..... order in the case of Vippy Indus . Ltd. Vs. CCE - 2013 (32) STR 213 (Tri.). We however agree with the ld. DR that 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. 4. In the light of the foregoing, we partly allow the a .....

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