2016 (10) TMI 1391

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..... n respect of the appellant for the earlier period 18.4.2006 to 31.3.2008 was before the Tribunal in ROHA DYECHEM PVT LTD, VIDHI DYESTUFF MFG LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIGAD [ 2016 (4) TMI 111 - CESTAT MUMBAI] , the Bench held that such payments are not covered under the reverse charge mechanism as these are fees which are payable to USFDA. As in the case of the appellant itsel .....

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..... nfirmed the demand along with interest and imposed equivalent amount of penalties on the appellant holding that they had received the services of Technical Inspection and Certification Services. During the period in question, the appellant had sent sample for inspection/analysis to United States Food and Drugs Administration (USFDA) for certifying the quality of the products in order to export the .....

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