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TMI Blog2024 (6) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... r articles and observed that the service received by the appellant cannot be classified under the category of courier service - HELD THAT:- The Department has accepted the Service Tax payment made by the appellant under the category of courier agency . If the silk goods exported by the appellant were not considered as time sensitive documents, then there was no liability for payment of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder rejecting the refund claim set aside - appeal allowed. - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) None for the Appellant Shri S.S. Chattopadhyay, Authorized Representative for the Respondent ORDER The present appeal has been filed against the Order-in-Appeal No. 37/ST/KOL/2014 dated 25.03.2014 passed by the Commissioner of Central Excise (Appeals-I), K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 4. The ld. appellate authority vide the impugned order also rejected their appeal on similar grounds. Aggrieved against the impugned order, the appellant has filed this appeal. 5. The appellant submits that 'Courier Service' is one of the services listed under Notification No. 17/2009-ST and the services were utilised towards export of goods; it is their submission, as could be seen fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility for payment of Service Tax under the category of courier agency service . Having accepted the Service Tax paid by the appellant under the category of courier agency service, the Department cannot reject the refund on the ground that the payment of Service Tax under the category of courier agency was not in order. 8. The appellant cited the decision of the Tribunal, Bengaluru in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 17/2009-S.T. dated 07.07.2009 allows refund of Service Tax in respect of input services used in connection with export of goods. Since payment of Service Tax and utilization of the services in the export of goods is not in dispute, we hold that the appellant is eligible for the refund of Service Tax paid in terms of Notification No. 17/2009-S.T. dated 07.07.2009. 10. Accordingly, we set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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