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2023 (9) TMI 711 - AT - Central ExciseUtilization of Cenvat credit in respect of Education-cess and Higher Education-cess - N/N. 12/2015-CE(NT) dated 30.04.2015 - HELD THAT:- Nothing has been bought on record whereby Central Government has in exercise of this power made any such rules whereby the accumulated-unutilized credit of Education Cess or Secondary and Higher Education Cess with the appellant could have lapsed on the on 01.03.2015 i.e. when these cesses were subsumed in excise duty, or they could not have been utilized for the payment of any kind of duty. In absence of any such notification or legal provision for which necessary power existed in the Central Excise Act, 1944, the utilization of the credit by the appellant towards payment of duty cannot be faulted with. The decision of this Tribunal in the case of M/S PUSHPIT STEELS PVT LTD VERSUS COMMISSIONER OF CENTRAL TAX –TIRUPATI-GST [2019 (6) TMI 322 - CESTAT HYDERABAD] relied upon by the revenue do not take into account any of the above mentioned observations either from the Hon’ble Finance Minister’s speech or the provisions of CGST Act. Accordingly, the said decision cannot be a bounding decision for deciding the present issue. Further the said decision does not say that there is bar in cross utilization of the credit for the period after 30.04.2015, it holds that credit could have been cross utilized after issuance of Notification No 12/2015-CE (NT) dated 30.04.2015, stating that the notification is prospective. Therefore the said decision in any case does not support the case of revenue. There are no merits in the impugned order and the same is set aside - appeal allowed.
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