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2022 (8) TMI 411 - AT - Central ExciseUtilization of Cenvat credit of Basic Excise duty for payment of Education Cess and Higher Education Cess - benefit of N/N. 39/2001-CE. availed - HELD THAT:- This Tribunal has already taken a view that assessee is entitled to utilize the Cenvat credit of basic excise duty for payment of Education Cess and Higher Education Cess while availing Notification No. 39/2001-CE. Therefore, the issue is no more res-integra. This Tribunal, in the case of M/S. GALLANTT METAL LTD VERSUS C.C.E. & S. T-RAJKOT [2019 (11) TMI 1742 - CESTAT AHMEDABAD] and 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. Thus, the appellant is entitled for utilization of Cenvat credit of basic excise duty for payment of Education Cess and Secondary and Higher Education Cess - appeal allowed - decided in favor of appellant.
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