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M/s. Shree Mahalaxmi Proteins Pvt. Ltd. And M/s. Dolphins Knit Pvt. Ltd. Versus C.C.E. & S.T., Jaipur-I

2017 (1) TMI 430 - CESTAT NEW DELHI

Refund claim - N/N. 41/2007 - ST dated 06.10.2007 - denial on the ground that service tax paid on IHC charges, terminal handling charges, documentation charges, freight charges and testing and analysis services are not covered under port service as t .....

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ort of goods within the port. - With regard to the technical testing and analysis service, since there is valid agreement entered into between the appellant and the overseas buyer for issuance of certificate for undertaking the activities, the s .....

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HANTY, MEMBER (JUDICIAL) Present for the Appellant: Shri. Sachin Jain, Advocate Present for the Respondent: Shri. R.K. Mishra, A.R. PER: S.K. MOHANTY Both these appeals are disposed of by this common order. 2. The refund claims filed by the appellant .....

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ot covered under port service as the service providers are registered under different category of service and proof of deposition of tax under port service were not produced. 3. Heard both sides and perused the records. 4. The ld. Consultant appearin .....

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- CU (DB) has allowed the refund claim. As regards the testing and analysis service, the ld. Consultant refers to the Purchase Order placed at page 32, to state that there was agreement between the appellant and the overseas buyer regarding issuance .....

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