2015 (11) TMI 1415

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..... For the Respondent : 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 Rs. 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 Rs. 2,70,461/- out of which the original adjudicating authority sanctioned an amount of Rs. 1,35,836/-. T .....

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..... Rs. 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 Rs. 87331/- Revenue contended that .....

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..... re 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 Rs. 12,010/- on technical testing and analysis service, there is no doubt that the said service was used in relatio .....

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