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TMI Blog2015 (11) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... th the buyers and also the said service is duly covered under Notification No.41/2007-ST, dated 06.10.2007 and therefore we fail to comprehend the ground on which the Revenue considered this amount of refund to be inadmissible. As regards the refund of ₹ 87331, we find that the invoices have been raised by Mumbai Port trust which clearly show the amount of service tax therein and the nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr Ashutosh Upadhyay, Adv ORDER Per R K Singh Revenue is in appeal against Order-in-Appeal dated 22.04.2009 which allowed refund of ₹ 99,341/- under Notification No.41/2007-ST, dated 06.10.2007. 2. The facts briefly stated are that the appellant filed refund claim of ₹ 2,70,461/- out of which the original adjudicating authority sanctioned an amount of ₹ 1,35,836 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 341/- (Rs.12,010/- + ₹ 87,331/-). 2. Revenue in its appeal has contended that (i) the Technical Testing Charges were incurred during the procurement of goods, (ii) The issue before the appellate authority was whether the impugned services are eligible for refund under Technical Testing and Analysis Service and not the classification of the services, (iii) As regards the refund of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Port Services and invoices were issued by Mumbai Port trust in the name of the respondent and the copy of the invoices were duly produced before the Commissioner (Appeals) and were also enclosed with the memorandum of cross objection. 4. We have considered the contentions of both sides. As regards the refund of ₹ 12,010/- on technical testing and analysis service, there is no doub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by Mumbai Port Trust and show the amount of service tax therein because the said judgement nowhere states that the refund of service tax paid under Port Services is not admissible as per Notification No,41/2007-ST. 5. In view of the aforesaid analysis, we do not find any infirmity in the impugned order and therefore the Revenue's appeal is dismissed. - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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