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2018 (12) TMI 492 - AT - Central ExciseUtilization of Cenvat Credit of basic excise duty for payment of Education Cess and Secondary & Higher Education Cess - Held that:- This issue has been time and again considered by this Tribunal, various High Courts and Supreme Courts and held that Cenvat Credit can be utilized for payment of Education Cess and Secondary & Higher Education Cess for the reason that there is no bar in Rule 3 of Cenvat Credit Rules, 2004 for such utilization. The Education Cess and Secondary and Higher Education Cess were nothing but duty of excise. The terms Cenvat Credit provided under Rule 3 is includes the amongst others, basic excise duty. In terms of the said Rule the said Cenvat Credit can be utilized for payment of any duty of excise - appellant is clearly entitled for utilization of Cenvat Credit of basic excise duty for payment of Education Cess / Secondary and Higher Education Cess - appeal allowed - decided in favor of appellant.
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