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2022 (12) TMI 1188 - AT - Central ExciseUtilization of CENVAT Credit - basic excise duty for payment of education cess and secondary and higher education cess - HELD THAT:- The issue is no longer res-integra in the light of the various judgments cited by the learned counsel for the appellant. Particularly in view of the judgment of Jurisdictional High Court of Gujarat in the case of COMMISSIONER, CENTRAL EXCISE, CUSTOMS & SERVICE TAX, VAPI VERSUS M/S MADURA INDUSTRIES TEXTILES [2013 (1) TMI 352 - GUJARAT HIGH COURT] wherin it was held that the benefit of utilization of credit of basic excise duty for payment of education cess is to be allowed. The utilization of cenvat credit of basic excise duty for payment of education cess and secondary and higher education cess is correct and legal. Appeal allowed.
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