TMI Blog2011 (1) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... either for payment of the education cess on excisable goods or for payment of education cess on taxable services. - the modus operandi adopted by the respondents was not correct in relation to the utilisation of the cenvat credit while availing the benefit of Notification No. 56/2002, dated 14-11-2002. - Claim of refund rejected - decided in favour of revenue. - E/3075-3090/2009 - 115-130/2011-EX(PB) - Dated:- 19-1-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED BY : Ms. Monika Batra, DR, for the Appellant. Shri R.K. Hasija, Advocate, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - These appeals are being heard in terms of the order passed today in Stay Applications Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /J/R/09 dated 1-4-09 May 07 1,61,180/- 285/- 6. 523/09 05/CE/AC/J/R/09 dated 1-4-09 June 07 1,50,677/- 67/- 7. 526/09 08/CE/AC/J/R/09 dated 1-4-09 Sept 07 1,23,562/- 91/- 8. 563/09 10/CE/AC/J/R/09 dated 1-4-09 Nov. 07 62,143/- .... 9. 564/09 07/CE/AC/J/R/09 dated 1-4-09 Aug. 07 1,15,136/- 109/- 10. 565/09 06/CE/AC/J/R/09 dated 1-4-09 July 07 1,50,194/- 327/- 11. 566/09 11/CE/AC/J/R/09 dated 1-4-09 Dec. 07 1,17,915/- .... 12. 567/09 09/CE/AC/J/R/09 dated 1-4-09 Oct. 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of the amount of cess from PLA to the Cenvat credit amount of basic excise duty to claim the refund of the amounts. In the appeal before the Commissioner (Appeals), the said orders have been set aside while following the decision of the Tribunal in Sun Pharmaceutical Industries v. C.C.E., Jammu reported in 2007 (207) E.L.T. 673 = 2008 (11) S.T.R. 93 (T). The orders of the adjudicating authority have been set aside and refund has been allowed. 6. The short point for consideration which arises in all these matters is whether the credit availed out of payment of central excise duty could have been utilised for payment of cess while availing the benefit under the said Notification No. 56/2002-C.E., dated 14-11-2002, therefore, refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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