https://www.taxtmi.com/caselaws?id=268717 Education cess paid on service tax charged for port-related services and technical testing services was treated as refundable where the underlying service tax refund was otherwise admissible for exports. The earlier rejection rested on the view that the refund notification covered service tax only, but the later Board circular clarified that education cess refunded along with service tax to exporters need not be recovered. Relying on that clarification and subsequent Tribunal decisions, the Tribunal concluded that denial of refund of education cess on the refundable service tax was not justified, and the appellants were entitled to the refund. en-us Tue, 28 Jul 2015 00:00:00 +0530 Fri, 13 May 2016 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268717 Education cess paid on service tax charged for port-related services and technical testing services was treated as refundable where the underlying service tax refund was otherwise admissible for exports. The earlier rejection rested on the view that the refund notification covered service tax only, but the later Board circular clarified that education cess refunded along with service tax to exporters need not be recovered. Relying on that clarification and subsequent Tribunal decisions, the Tribunal concluded that denial of refund of education cess on the refundable service tax was not justified, and the appellants were entitled to the refund. Case-Laws Service Tax Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268717