2015 (1) TMI 956

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..... : Mr A K Nigam. Addl. Commissioner (AR) JUDGEMENT Per : B.S.V.MURTHY Revenue is aggrieved by the orders of the lower authorities wherein the refund claim filed by the respondent in respect of the following services has been allowed: 1. AMC charges 2. Calibration 3. CHA inward 4. Freight inward 5. Security charges 6. Testing charges 7. CHA outward 8. Telephone charges 9. Freight outwar .....

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..... ner(Appeals) in his Order-in-Appeal No.75/2008 dt. 29/05/2008 had rejected such refund. 3. After hearing the learned AR for the Revenue who reiterated the grounds of appeal, I find that in all these cases, the services are having a nexus with the manufacturing activity from the place of removal as was required during the relevant time. In the case of export of goods on FOB basis, the place of rem .....

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