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2019 (3) TMI 1373 - CESTAT CHANDIGARHUtilization of CENVAT Credit of education cess and higher education cess lying in Cenvat credit account - period prior to 01.03.2015 - Held that:- The said issue has been examined by this Tribunal in the case of M/s Paras Petrofils Ltd. Vs. Commissioner of C.Ex. & ST. Surat-II [2017 (10) TMI 798 - CESTAT AHMEDABAD] and in the case of PSL Ltd. Vs. Commissioner of C.Ex. & Cus. Vishakhapatnam-I [2013 (11) TMI 1023 - CESTAT BANGALORE] wherein it has been held that Cenvat credit of education cess and higher education cess erred prior to 01.03.2015 cannot be utilized for payment of duty - demand of duty alonhgwith interest upheld. Penalty - Held that:- It was a bona fide mistake of the appellant for utilization of said Cenvat credit after introduction of Notification No. 12/15-CE anti-dated 13.04.2015, the appellant was under an impression that they can utilize Cenvat credit of education cess and higher education cess for payment of duty, therefore, the penalties imposed on the appellant are set aside. Appeal allowed in part.
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