TMI Blog2017 (4) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... SM] - FINAL ORDER NO-70289-70291/2017 - Dated:- 3-3-2017 - Mr. Anil Choudhary, Member (Judicial) Shri N.K. Sharma, Advocate for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil Choudhary These appeals are filed by the appellants-assessee against a common Order-in-Appeal No. 48-50-CE/APPL/NOIDA/2010 dated 10/02/2010 passed by Commissioner of Central Excise Customs (Appeals), Noida. 2. The appellant is a manufacturer-exporter and utilizes various services in the course of their export of the manufactured goods. The appellant had filed refund claims being eligible for refund of service tax paid on the services utilised in the course of their export. The adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied as per Notification No.41/2007-ST. Some amount have also be disallowed on the ground that the particular service is not a specified service under Notification No.41/2007 or was not specified service when the said service was received, and was notified later on. 5. So far Courier charges are concerned the learned Counsel has taken me through the Sample invoices contained in the appeal book wherein it is seen that the consignor is the appellant and consignee is located in United States. The invoice also contains master bill of lading number, pickup date, Name of the shipper/appellant, chargeable weight, volume and states the inland freight plus charges for bill of lading. Further, another bill of the same Courier agency namely UPS SCS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund under Notification No.41/2007 and as such the Commissioner (Appeals) has held that the service received prior to that date is not eligible. The learned Counsel does not contest the same. So far service tax paid on the invoices of the M/s Wig Air Freight Pvt. Ltd. is concerned the learned Counsel refers to the Sample invoices which show that the services have been received in the Nature of Certification- Certificate of Origin, etc which are relevant for the purpose of export. Accordingly, I hold that the appellant is entitled to refund of tax paid on such services received in the course of export. I further direct the adjudicating authority to recalculate the eligible refund in view of the findings recorded herein above and grant the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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