2024 (6) TMI 302

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....topadhyay, 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 18.01....

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....ppeal. 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 ....

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....cy 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 a....