Service tax paid on courier service used for dispatch of samples abroad eligible for refunded

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CESTAT, NEW DELHI BENCH

Alpine Apparels (P.) Ltd.

v.

Commissioner of Central Excise, Delhi-IV

FINAL ORDER NO. ST/627 OF 2011

APPEAL NO. ST/135 OF 2011

November 15, 2011

Facts -Ld. Counsel submits that service of the courier was used for dispatch of the samples to abroad. When courier service is connected with export and relevancy thereof was not doubted, the appellant cannot be denied relief of credit relating to tax paid for appropriate consequence under different law. Ld. Commissioner (Appeals) without looking into strength of evidence filed, recorded that the appellant failed to correlate the invoices by the courier services with the export of goods. But the relevant evidence given in page 22 to 36 of the appeal folder read with the certificate of the courier agency at page 91 & 92 thereof, followed by details of consignment to different countries abroad apparent from page 106 to 108, clearly proves the claim of the appellant as to dispatch of the consignment through courier for delivery abroad. Accordingly, appeal may be allowed setting aside the impugned order. In the past, even the adjudicating authorities allowed appropriate refund for similar such consignments sent through couriers. A sample copy of the order dated 22.07.09 vide No.l04/SP/Stack/RFD/09, dt. 22.07.2009 of Faridabad Commissionerate establishes the claim of the appellant where refund has been granted.