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    <title>2013 (9) TMI 1164 - CESTAT NEW DELHI</title>
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    <description>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.</description>
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    <pubDate>Wed, 25 Sep 2013 00:00:00 +0530</pubDate>
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      <description>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.</description>
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      <pubDate>Wed, 25 Sep 2013 00:00:00 +0530</pubDate>
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