Successful appeal for service tax refund by Alps Industries Ltd. based on correct service utilization.

The appeal by M/s. Alps Industries Ltd. against the rejection of a refund claim for service tax paid on transport services for the export of goods under Notification No. 17/2009 was successful. The rejection was based on invoices being in the name of a different unit, but it was established that the services were utilized by the exporting unit. The appellant was deemed eligible for the refund, and the Commissioner (Appeals) decision was overturned in favor of the appellant.

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Issues involved: Refund claim under Notification No. 17/2009 for service tax paid on transport services for export of goods.

Summary:
The appeal was filed by M/s. Alps Industries Ltd. against the Order-in-Appeal No. 02/ST/MRT-I/2013 passed by the Commissioner, Central Excise, Meerut. The appellants had filed a refund claim of &8377; 2,39,668/- for service tax paid on transport services for the export of goods under Notification No. 17/2009. The Assistant Commissioner rejected a portion of the claim on the grounds of services falling under business auxiliary service and business support service categories. The Commissioner (Appeals) partly allowed the Revenue's appeal, rejecting a portion of the claim amount. The appellant challenged this decision in the present appeal.

Upon hearing both sides and examining the case papers, it was found that certain invoices were in the name of Sahibabad unit, leading to the rejection of the refund claims. However, it was noted that the goods were exported by the Haridwar unit, even though some invoices mentioned the Sahibabad unit. It was established that the services mentioned in the invoices were utilized by the Haridwar unit. Therefore, the appellant was deemed eligible for the refund of the service tax paid on the services. Consequently, the order of the Commissioner (Appeals) was set aside, and the appeal filed by the appellant was allowed.

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