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2017 (4) TMI 147 - CESTAT KOLKATACENVAT credit - it was alleged that the appellant paid Education Cess wrongly by utilizing cenvat credit on inputs and capital goods - demand - Held that: - The Hon’ble Guwahati High Court in the case of Union of India Vs. Kamakhya Cosmetics & Pharmaceuticals Pvt. Ltd. [2012 (7) TMI 902 - GAUHATI HIGH COURT] on the identical issue, dismissed the appeal filed by the Revenue. In that case, the issue involved is that whether the assessee is entitled to utilize CENVAT Credit of Basic Excise duty for payment of Education Cess and it was held that there was no bar to utilize Cenvat credit of Basic Excise Duty for payment of Education Cess - demand set aside - appeal allowed - decided in favor of appellant.
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