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TMI Blog2010 (7) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - There is no notification exempting the education cess by way of Refund under the Finance Act under which the education cess was levied - in absence of Notification granting exemption to the education cess, the same is not admissible - Appeal is dismissed - ST/137-138/2010 - A-482-483/KOL/2010 - Dated:- 23-7-2010 - Shri S.S. Kang, Vice-President REPRESENTED BY : Shri B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of appellant is that education cess is on the Service Tax which is paid and the same has been collected as a part of Service tax therefore the rejection of refund of education cess is not sustainable. The appellant relied upon the decision of Banswara Syntex Ltd. v. Union of India reported in 2007 (216) E.L.T. 16 (Raj.) and Vipor Chemicals Pvt. Ltd. v. Union of India - 2009 (233) E.L.T. 44 (Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue heavily relied upon the decision of the Hon'ble Supreme Court and in the case of Union of India and Others v. Modi Rubber Ltd. and Others reported in 1986 (25) E.L.T. 849 (S.C.) and the Tribunal's decision in the case of Nellimarla Jute Mills v. Collector of Central Excise, Guntur reported in 1987 (31) E.L.T. 209 (Tribunal). Revenue also relied upon the decision of Kamakhya Cosmetics P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed. 4. I find that appellants are seeking exemption by way of refund of the education cess. The appellants are claiming the refund under Notification No. 41/07-S.T. dated 6th October, 2007 which granted exemption from S. Tax of specified taxable service. The education cess was imposed under Section 91 and 93 of the Finance (No. 2) Act, 2004 (23 of 2004). There is no notification exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Others v. Modi Rubber Ltd. and Others (supra) and. the decisions now relied upon by the appellant. In view of the earlier decision of the Tribunal whereby it is held that in absence of Notification granting exemption to the education cess, the same is not admissible. I find no infirmity in the impugned orders and the appeals are dismissed. (Dictated and pronounced in the open court) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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