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2019 (11) TMI 1742 - AT - Central ExciseUtilization of CENVAT Credit of basic Excise Duty for payment of Education Cess while availing the Exemption Notification No. 39/2001-CE - HELD THAT:- The issue is no longer res -Integra as the same has been decided in various judgments as cited by the Learned Counsel that the Cenvat Credit of Basic Excise Duty can be utilized for payment of Education Cess and Secondary & Higher Education Cess while working under Exemption Notification No. 39/2001-CE. The Tribunal in the case of M/S. ASR MULTIMETALS PVT LTD. AND GALLANTT METAL LTD VERSUS C.C.E. & S.T. -RAJKOT [2019 (7) TMI 1937 - CESTAT AHMEDABAD] has held that the appellant are entitled for utilization of credit of basic excise duty for payment of Education Cess and Secondary & Higher Education Cess. Appeal allowed - decided in favor of appellant.
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