TMI Blog2018 (7) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... aw materials is not sustainable - for the purpose of DTA clearance, the value of deemed export is also to be considered as export. Third time payment of Education Cess and S&H Education Cess on the DTA clearance - Held that:- Reliance placed in the case of SARLA PERFORMANCE FIBERS LTD. VERSUS COMMISSIONER OF C. EX., VAPI [2010 (2) TMI 335 - CESTAT, AHMEDABAD], where it was held that Education cess not payable for third time as contended by the department. Appeal allowed - decided in favor of appellant. - E/10790/2013-DB - A/11172/2018 - Dated:- 12-2-2018 - Dr. D.M. Misra, Member (Judicial) and Shri Raju, Member (Technical) Shri Wilingtonn Christian, Advocate for Appellant Shri A. Mishra, AR for Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs Pvt. Ltd. 2015 (315) ELT 454 (T) affirmed by Hon'ble Supreme Court reported at 2015 (319) ELT A119 (SC). 2.2 He further argued that the Commissioner (Appeals) has relied on the decision of the Tribunal in the case of Sarla Polyester Ltd. 2008 (226) ELT 230 (Trio-Ahmd) to deny the benefit by ignoring the subsequent decision of the Tribunal in the case of Sarla Performance Fibres Ltd. 2010 (253) ELT 203 (T), which was later approved by the Hon'ble High Court of Gujarat reported in 2012-TIOL-359-HC-AHM. 3. Learned AR relied on the impugned order. 4. We have gone through the rival submissions. We find that the Tribunal in the case of Amitex Silk Mills Ltd. 2007 (216) ELT 589 (T) held as follows: - para 4.1 and 4.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2015 (319) ELT A119 (SC). 4.1 In view of the above, we find that the impugned order needs to be modified to the extent that for the purpose of DTA clearance, the value of deemed export is also to be considered as export. 4.2 As regards the issue regarding charging of Edu. Cess and S H Edu. Cess for third time, we find that that the decision of Sarla Polyester (supra) has been relied upon by the Commissioner (Appeals). It is noticed that subsequently in the case of Sarla Performance Fibres Ltd. (supra) a different view was taken and the said view was affirmed by the Hon'ble High Court of Gujarat as reported in 2012-TIOL-359-HC-AHM and it was maintained by the Hon'ble Apex Court as reported in 2014 (307) ELT A79 (SC). 5. R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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