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TMI Blog2015 (12) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. - ST/267/11, ST/284 to 294/11 , ST/307/11, ST/308/11 - Final Order Nos. A/2408-2421/2015-WZB/STB - Dated:- 28-7-2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax paid by the service providers but are not eligible for the education cess paid on the service tax by the service providers and relied upon the conditions of Notification No.41/2007-ST to hold that the said Notification contemplates for the refund of service tax paid and not education cess. The first appellate authority has relied upon the decision of the Tribunal in the case of Balasore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein and the said judgement was followed by the Tribunal in the case of CCE Mangalore vs. Kudremukh Iron Ore Co. Ltd. 2011 (12) LCX 0009. 6. Learned D.R. reiterated the findings of the first appellate authority. 7. On perusal of the impugned order we find that the first appellate authority set aside the order-in-original which granted refund to the appellant by relying on the judgement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich 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. 8. In view of the foregoing, we find that all appellants are eligible for refund of education cess paid on the service tax by the service providers. 9. All the appeals are allowed with consequential relief. ( Dictated in Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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