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2016 (12) TMI 1608 - CESTAT KOLKATARefund claim - Education Cess and Secondary and Higher Secondary Education Cess paid on services used for export of goods - survey fees - short-shipment of quantity - Held that: - the claim on account of Education Cess and Secondary and Higher Education Cess is inadmissible in terms of N/N. 41/2007-S.T., dated 6-10-2007 - The violation of statutory provisions on limitation cannot be treated as mere technical nature of breach. Therefore, the denial of Cenvat credit on this issue cannot be accepted. Regarding rejection of refund claim on short shipment, N/N. 41/2007-S.T. provides that the Central Govt. exempts the taxable services specified in the schedule received by an exporter and used for export of goods from the whole of the Service Tax leviable thereon - In the present case, there is no dispute that the taxable services were used for export of goods which was found short shipped. Revenue has not disputed that the taxable service used for export of goods and thereafter, there is a short shipment which cannot disentitle the appellant from the benefit of the notification. Therefore, refund claim on short shipment of quantity of exported goods cannot be rejected - refund claim on proportionate deduction of service tax on short shipment is allowed Appeal allowed - decided partly in favor of appellant.
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