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2015 (12) TMI 21 - AT - Service TaxRefund claim - whether the appellants herein are eligible for the refund of education cess paid on the service tax in respect of port related services technical testing and analyzing services - Held that:- first appellate authority set aside the order-in-original which granted refund to the appellant by relying on the judgement of the Tribunal in the case of Balasore Alloys Ltd. (2010 (7) TMI 327 - CESTAT, KOLKATA ) which is in favour of the Revenue. We find that the first appellate authority has not considered the subsequent judgements passed by the Tribunal in the case of Cauvery Coffee Traders [2012 (8) TMI 374 - CESTAT, BANGALORE] and Kudremukh Iron Ore Co. Ltd. (2011 (12) TMI 131 - CESTAT, BANGALORE). It is also to be noted that the CBEC Circular No. 134/3/2011 dated 08.04.2011 was issued specifically noting the judgement of the Tribunal in the case of Balasore Alloys Ltd. (supra) and the Boards view is if that education cess paid on the service tax by the service providers is also to be refunded to appellants. We find that the ratio of the judgement of the Tribunal in the case of Cauvery Coffee Traders and Kudremukh Iron Ore Co. Ltd. (supra) is the correct view as if the service tax liability is discharged on which education cess is paid on the goods exported, the benefit of refund of such education cess paid should not be denied when the export of goods is not in dispute. - all appellants are eligible for refund of education cess paid on the service tax by the service providers. - Decided in favour of assessee.
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