C.C.E. Vs. AGRO SOLVENT PRODUCTS PVT. LTD.
LAWS(CE)-2015-6-30
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on June 19,2015

C.C.E. Appellant
VERSUS
Agro Solvent Products Pvt. Ltd. Respondents

JUDGEMENT

R.K.SINGH, J. - (1.)REVENUE has filed appeal against Order -in -Appeal dated 31.07.2009 in terms of which Revenue's appeal before Commissioner (Appeals) seeking recovery of the refund amount of Rs. 6,498/ - of service tax paid under Technical Testing and Analysis service [Section [65(105)(zzh) of Finance Act, 1994] in respect of goods exported was sought to be recovered on the ground that the service involved was weighment, sampling and stuffing which was not covered within the definition of technical testing and analysis service given in Section 65(106) ibid. The Commissioner (Appeals) discussed the nature of service provided in the name of weighment, sampling and stuffing service and came to a clear finding that it was covered within the ambit of technical testing and analysis service and thus dismissed the Revenue's appeal before him.
(2.)Revenue has contended that weighment, sampling and stuffing of containers is not covered within the scope of technical testing and analysis service. Stuffing of containers involved supervision of wagon loading/unloading which is not in the nature of technical testing and analysis service. Similarly sampling and weighing do not fall under the said service.
(3.)IN the cross objections, respondent referred to the definition of technical testing and analysis service and the scope of the words testing and analysis and added that the service provider (testing agencies) have submitted reports containing the particulars of the test carried out.
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