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2018 (7) TMI 158 - CESTAT CHENNAIUtilization of CENVAT Credit - whether CENVAT credit availed on the Basic Excise Duty can be utilized for payment of education cess and secondary higher education cess? - Held that:- Rule 3(4) clearly lays down the CENVAT Credit availed under Rule 3(1) by a manufacturer / service provider can be utilized for payment of any of duty of excise on any final product. Reliance placed in the case of UNION OF INDIA VERSUS KAMAKHYA COSMETICS & PHARMACEUTICAL PVT. LTD. [2012 (7) TMI 902 - GAUHATI HIGH COURT], where it was held that there was no bar to utilize CENVAT Credit of Basic Excise Duty for payment of education Cess. Demand do not sustain - appeal allowed - decided in favor of appellant.
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