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Tumkar Minerals Pvt Ltd, Prime Minerals Pvt. Ltd., Fomento (Karnataka) Mining Co. Pvt. Ltd., Sociedade de Fomento Industrial Pvt. Ltd., Sesa Goa Ltd., Sesa Resources Ltd., Dinar Tarcar Resources (India) Pvt. Ltd., Minescape Minerals Pvt. Ltd. Versus CCE Goa

2015 (12) TMI 21 - CESTAT MUMBAI

Refund 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 ha .....

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o 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 .....

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1. As all these appeals raise same question of law they are being disposed by a common order. 2. Heard both sides and perused the records. 3. The issue involved in all these appeals is 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. First appellate authority has held that appellants are eligible for refund of service tax paid by the service providers but are not eligi .....

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(CBEC) after noting the decision of the Tribunal in the case of Balasore Alloys Ltd. (supra) has, vide Circular No.134/3/2011-ST dated 08.04.2011, clearly clarified wherever education cess has been refunded to the exporters along with service tax by virtue of exemption from whole of service tax, the same need not be recovered. It is the submission of the learned Counsel that this Circulars ratio has to be applied in the cases in hand and refund should be allowed. Learned Counsel would also submi .....

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