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2018 (2) TMI 915 - AT - Central ExciseCENVAT credit - Education cess and Higher education cess paid on CVD - Held that: - the credit availed on education cess and secondary, higher education cess on the CVD portion is eligible - demand raised on this count cannot sustain and requires to be set aside, which we hereby do. CENVAT credit - Education cess and Higher education cess paid on CVD for third time - Held that: - the issue has been discussed in the case of Polypack Industries Vs. CCE [2013 (8) TMI 956 - CESTAT BANGALORE], where it was held that If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion would be that the credit also admissible - the credit availed on the education cess paid for the third time by the appellants on the CVD portion is eligible. Appeal allowed - decided in favor of appellant.
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