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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 ..... ttopadhyay, 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), Kolkata, wherein the Ld. Commissioner (Appeals) has upheld the rejection of refund by the ld. adjudicating authority in the Order-in-Original No.(R)/50/ST/Div-I/2011-12 dated 18.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 from the records, that the Department has accepted the service tax paid under the category of 'Courier Service' and thus now cannot question the classification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy 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 Professional Couriers v. Commissioner of C.Ex., Cus., Visakhapatnam-II [2008 (2) TMI 130 - CESTAT, Bangalore] wherein it has been held that even goods or articles are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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 aside the impugned order rejecting the refund claim and allow the appeal filed by the appellant.
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