2016 (12) TMI 1608

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....K. Choudhary Heard the ld. AR appearing on behalf of the Revenue. None appeared on behalf of the appellant. 2. The appellant filed a petition to decide the matter on merit in their absence. After hearing the ld. AR on behalf of the Revenue and on perusal of the records, I find that the appellant filed refund claim on account of Education Cess and Secondary and Higher Secondary Education Ces....

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....efore, the denial of Cenvat credit on this issue cannot be accepted. 4. Regarding rejection of refund claim on short shipment, I find force in the submission of the appellant. It is contended by the appellant that the service tax was deposited against the quantity actually shipped for which refund claim has been made. Notification No. 41/2007-S.T. (supra) provides that the Central Govt. exempts t....

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....the public interest so to do, hereby exempts the taxable services specified in column (3) of the Schedule (hereinafter referred to as specified services) received by an exporter and used for export of goods (hereinafter referred to as said goods), from the whole of the service tax leviable thereon under Section 66 and Section 66A of the said Finance Act, subject to the conditions specified in the ....