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2016 (11) TMI 870 - CESTAT NEW DELHI

2016 (11) TMI 870 - CESTAT NEW DELHI - 2016 (43) S.T.R. 443 (Tri. - Del.) - Eligibility for exemption/refund in terms of N/N. 41/2007-S.T., dated 6-10-2007 - export of excisable goods Soyabean Meal - Technical and Testing Services - Custom House Agent Services - Technical Inspection and Certification Services - Held that: - The services now under dispute were provided by registered service providers under the category of “Technical Testing and Analysis Services”. The tax has been collected under .....

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vices. After due examination, the learned Commissioner (Appeals) held that the respondents are correctly eligible for refund. After careful consideration of the grounds of appeal and the impugned order, we find no merit in the present appeal and accordingly dismiss the same. - ST/942/2009 - Final Order No. ST/A/51004/2016-CU(DB) - Dated:- 3-3-2016 - Shri Ashok Jindal, Member (J) and B. Ravichandran, Member (T) Shri Kamlaya Poddan, Authorized Representative (DR), for the Appellant. Shri Ashutosh .....

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by them. They have filed claim for refund of service tax paid to the service providers under various categories namely Technical and Testing Services , Custom House Agent Services , Technical Inspection and Certification Services . The claims were examined and decided by the Original Authority. The Department preferred appeal against the sanction of refund on the ground that the adjudicating authority have not appreciated the fact that such exemption and refund is admissible only in respect of s .....

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