9911796707
TMI Blog2023 (3) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by this Tribunal in the order dated 12.02.2013 [ 2013 (4) TMI 461 - CESTAT AHMEDABAD ] wherein it was 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 recipient's end cannot be done so 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. The issue is no longer res-integra - Appeal allowed. - Excise Appeal No. 11129 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated 12.02.2013 (supra) wherein the following order was passed:- 2. The briefly stated facts are that the appellants herein had filed an application for refund of the Service Tax paid by them on various services for export of goods. The said refund was claimed under Notification No.17/2009-ST, dt.07.07.2009 for the period January 2010 to March 2010. The adjudicating authority sanctioned the refund claim but rejected an amount of Rs.96,019/- and of Rs.6,936/-, holding that the services 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the said services which have been provided by the service provider would not fall in the various services as mentioned in the Notification No.17/2009-ST. 6. The factual matrix of the case is that the service provider has provided the services and discharged the Service Tax liability on such services under the head Technical Testing and Analysis service and Customs House Agent's service. This point is further fortified by the certificates and the Invoices which are annexed to the appeal memoranda. 7. 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 recipient's end cannot be done so by the authorities. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
