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CCE, Indore Versus M/s Eminence India Ltd.

2016 (7) TMI 48 - CESTAT NEW DELHI

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(D .....

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peal 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 .....

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d 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 O .....

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