Service tax paid on courier service used for dispatch of samples abroad eligible for refunded

 CESTAT, NEW DELHI BENCH Alpine Apparels (P.) Ltd. V/s. Commissioner of Central Excise, Delhi-IV FINAL ORDER NO. ST/627 OF 2011 APPEAL NO. ST/135 OF 2011 November 15, 2011 ORDER D.N. Panda, Judicial Member Ld. Counsel submits that service of the courier was used for dispatch of the samples to abroad. When courier service is connected with export and relevancy thereof was not doubted, the appellant cannot be denied relief of credit relating to tax paid for appropriate consequence under different law. Ld. Commissioner (Appeals) without looking into strength of evidence filed, r...