https://www.taxtmi.com/caselaws?id=194305 The Commissioner (Appeals) upheld the rejection of refund claims on Education Cess and Secondary and Higher Secondary Education Cess due to filing beyond the time limit. However, the denial of Cenvat credit was upheld as the breach was not considered merely technical. The Tribunal allowed the refund claim on short shipment of quantity, emphasizing that services used for export of goods should be exempted from Service Tax, regardless of the short shipment. The impugned order was modified to permit the refund claim on the proportionate deduction of service tax on the short shipment, resulting in the partial allowance of the appeal. en-us Mon, 05 Dec 2016 00:00:00 +0530 Mon, 25 Sep 2017 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194305 The Commissioner (Appeals) upheld the rejection of refund claims on Education Cess and Secondary and Higher Secondary Education Cess due to filing beyond the time limit. However, the denial of Cenvat credit was upheld as the breach was not considered merely technical. The Tribunal allowed the refund claim on short shipment of quantity, emphasizing that services used for export of goods should be exempted from Service Tax, regardless of the short shipment. The impugned order was modified to permit the refund claim on the proportionate deduction of service tax on the short shipment, resulting in the partial allowance of the appeal. Case-Laws Service Tax Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194305