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2016 (9) TMI 633 - CESTAT NEW DELHI

2016 (9) TMI 633 - CESTAT NEW DELHI - TMI - Refund claim - service tax paid on technical testing and analysis services used for export of final product - Notification No. 41/2007-ST dated 06.10.2007 - Held that:- the issue stands discussed in detail by the Appellate Authority. It is not the Revenue’s case that technical testing and analysis is not one of the specified services in the notification in question. The only ground raised in the appeal is that Commissioner (A) has not discussed various .....

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, we find that the issue relates to the assessee s refund claim of service tax paid on specified services used for export of the final product, in terms of notification no. 41/2007-ST dated 06.10.2007. 2. The original adjudicating authority allowed the refund of service tax paid on technical testing and analysis services by holding that the same are specified services in terms of the notification. Being aggrieved with the said order of the original adjudicating authority vide which refund of  .....

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