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TMI Blog2016 (5) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... if the inspection of the seafood and analysis thereof as to adherence to the quality as prescribed by M/s JMRI, would fall under the category of “Technical Testing & Analysis Services”, eligible for exemption granted for “Technical Testing & Analysis Services” on “human beings or animals” as there cannot be any doubt that seafood are nothing but a kind of animals. The first appellate authority as well as adjudicating authority miss-construed the purpose of agreement, the said agreement entered by the appellant requires as per complete inspection of the facility including quality of the seafood. Therefore, the impugned order is to the extent it holds that the services rendered by the appellant would fall under the category of “Technical Insp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. AKP/07/NSK/2011 dated 24.01.2011 passed by the Commissioner of Central Excise Customs (Appeals), Nashik. 2. Since the appeals are inter connected, they are being disposed of by a common order. 3. In appeal No. ST/301/10, the issue involved is regarding the classification of the services rendered by the appellant as to whether it would fall under Technical Inspection and Certification Services or Technical Testing Analysis Services of the goods for the period 2007-08, in appeal No. ST/230/11, the issue involved is regarding the consequent refund claim filed by the appellant partly allowed and partly rejected and confirmation of the demand raised on the erroneously sanctioned refund. 4. The relevant facts that arises for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . There is no dispute that the appellant had treated the seafood as goods and Revenue is also not aggrieved by the same. In our considered view, from the agreement we find that the activity of the appellant is not only inspection of the facility and certification of the factory, but also include the result analysis of the seafood which were sampled by the appellant and send for testing. The report submitted by the appellant on the Audit conducted by them also shows that the testing on the various seafoods. In our view, if the inspection of the seafood and analysis thereof as to adherence to the quality as prescribed by M/s JMRI, would fall under the category of Technical Testing Analysis Services , eligible for exemption granted for Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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