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TMI Blog2013 (4) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to export of goods. – Held that - The entire exercise of the Revenue to reject the refund claim is non-starter in as much as it is settled law that the classification of the product or services at the recipients end cannot be done by the authorities. - this view has been held by the Tribunal in the case of Akanksha Overseas Versus Commissioner of Service Tax, Surat [2012 (11) TMI 402 – CESTAT] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces covering the rejected amounts have not been provided in relation to export of goods. Aggrieved by such an order, the appellants preferred the appeals before first appellate authority. The first appellate authority also concurred with the views of the adjudicating authority and rejected the appeals. 3. Ld.Counsel appearing on behalf of the appellant would submit that the refund claim which ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the category of Technical Testing Analysis service. He would rely upon the decision of this Bench in the case of Akanksha Overseas 2012-TIOL-1305-CESTAT-AHM and in the case of Jollyboard Ltd -2012-TIOL-1264-CESTAT-MUM. 4. Ld.Additional Commissioner (A.R.), on the other hand, would reiterate the findings of the lower authorities. 5. After considering the submissions made by both sides an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipients end cannot be done by the authorities. In the case in hand, I find that the classification of Technical Testing Analysis and Customs House Agent s services are being sought to be classified under various other services and refund is sought to be rejected. This is not in consonance with the law which has been laid down by various judicial pronouncements. I find that this view has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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