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TMI Blog2011 (8) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... rd both sides. The appellant filed these appeals against OIA no. SB/20 & 21/M-IV/10 dated 03.03.2010 whereby the Commissioner (Appeals) has upheld the lower adjudicating authority's order. The issue involved in both the appeals are common. They are taken up together for disposal. 2. Briefly stated facts of the case are that appellant filed a refund claim for the input services used in export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said goods requiring testing and analysis of the said goods. The ld. CA has taken me through the letter of credit opened between their buyer PIL SRL and the designated bank dated 14.5.2008 which provide for the original inspection certificate. The contention of the appellant is that the letter of credit is opened by the bank only on the instructions of the customers. 4. Ld. JDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR relates to Central Excise and not to export. For export, a liberal view is to be taken in support of his contention he has placed reliance on the Tribunal's decision in the case of CST Delhi vs. Convergys India P. Ltd. 2009 (62) STR 198 (T). 6. I have considered the submission and perused the records. Undisputedly the appellant have paid the service tax on technical testing and analy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I also agree with the contention of the ld. counsel that the case laws cited by the JDR does not relate to export. Hon'ble Tribunal in the case of Convergys India (supra) held that: "The document based verification can be at a latter point of time. In this case, we are concerned only about rebate of credit on input services. The non-observance of a procedural condition in this case is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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