Custom, Excise & Service Tax Tribunal
M/S. Alpine Apparels Pvt. Ltd vs Commissioner Of Central Excise on 12 March, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. III
Service Tax Appeal No. 245 & 246 of 2012- Ex[SM]
[Arising out of Order-In-Appeal No. 16-17/ST/Appl/DLH-IV/2011 dated 24.11.2011 passed by Commissioner of Central Excise (Appeals ), Delhi IV]
For approval and signature:
Honble Ms. Archana Wadhwa, Member (Judicial)
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Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3
Whether Their Lordships wish to see the fair copy of the Order?
Seen
4
Whether Order is to be circulated to the Departmental authorities?
Yes
M/s. Alpine Apparels Pvt. Ltd. Appellants
Vs.
Commissioner of Central Excise Respondent, Delhi IV
Appearance:
Shri R C Gupta, Advocate for the Appellants Shri R K Mishra, DR for the Respondent Date of Hearing: 07.02.2014 Date of decision: 12.03.2014 ORDER NO. FO/ A 50959-50960 /2014-ST(SM) Per Archana Wadhwa:
The dispute in present two appeals relates to the refund of service tax paid on the courier services used by the appellant for export of the samples to their customers. The said refund claim stand rejected on the ground that IEC number does not specify the receipts issued by the courier company.
2. Without going into the details, I find that the appellant had submitted a number of refund claims, which were the subject matter of earlier appeals. The Tribunal by following orders have allowed all such refund claims 1. M/s. Alpine Apparels Pvt. Ltd. Vs. CCE, Delhi Final Order No. 57774-57776/2013 dated 25.09.2013
2. M/s. Alpine Apparels Vs. CCE, Delhi Final Order No. 1613-1614/2012 dated 15.11.2012
3. M/s. Alpine Apparels Pvt. Ltd. Vs. CCE, Faridabad Final Order No.702/2012 dated 09.11.2012
4. M/s. Alpine Apparels Pvt. Ltd. Vs. CCE, Delhi-IV Final Order No. 627/2011 dated 15.11.2011
3. In view of the above, I set aside the impugned order and allow both the appeals by following the above referred decisions.
(Pronounced in the open court on )
( Archana Wadhwa ) ss Member(Judicial)
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