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2010 (2) TMI 231 - AT - Service TaxCenvat Credit- Appellant paid Education Cess for utilizing the Cenvat Credit of basic excise duty available in the Cenvat credit account. Consequently, duty was demanded and penalty was imposed. On an appeal filed by the respondent, the Commissioner (Appeals) allowed the appeal and hence the Revenue is in appeal. Held that- the decision in case of M/s Sun Pharmaceuticals, Vs. CCE 2006 (9) TMI 44 - CESTAT, NEW DELHI, I find that the appeal has no merit and accordingly reject the same.
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