2011 (1) TMI 752

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..... y him in detail. In such a scenario, we would require the original adjudicating authority to examine the terms of the agreement and decide the issue afresh. We accordingly set aside the impugned order and remand the matter to the original authority for de-novo adjudication in respect of the disputed part of the refund. The appeal is remanded in the above terms. The stay petition also gets disposed .....

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..... ut rejected a part of the refund claim of service tax paid on the testing and analysis charges on the following ground :- "I observe that respondent produced the various commercial invoices bill/documents of Technical and Analysis services but they have not produced the copy of agreement undertaken between exporter and buyer as require in terms of Notification No.41/2007-ST dated 6.10.2007. .....

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..... show that the copy of agreement produced by the assessee before the Assistant Commissioner refers to the testing and technical analysis required to be undertaken by the assessee. He fairly agrees that the Commissioner (Appeals) is not very clear on the above issue. 4. After careful considerations of the submissions made by both the sides, we find that the dispute relates to the factual position. .....

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