TMI Blog2016 (12) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.S. Chattopadhyay, Superintendent (AR), for the Respondent. ORDER Per: Shri P.K. Choudhary Heard the ld. AR appearing on behalf of the Revenue. None appeared on behalf of the appellant. 2. The appellant filed a petition to decide the matter on merit in their absence. After hearing the ld. AR on behalf of the Revenue and on perusal of the records, I find that the appellant fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4. Regarding rejection of refund claim on short shipment, I find force in the submission of the appellant. It is contended by the appellant that the service tax was deposited against the quantity actually shipped for which refund cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in column (3) of the Schedule (hereinafter referred to as specified services) received by an exporter and used for export of goods (hereinafter referred to as said goods), from the whole of the service tax leviable thereon u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the notification. Therefore, refund claim on short shipment of quantity of exported goods cannot be rejected. 6. In view of the above discussions, the impugned order is modified insofar as refund claim on proportionate deduction of service tax on short shipment is allowed. The appeal filed by the appellant is thus partly allowed. (Operative part of the order pronounced in the open Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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