Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 183 - AT - Central ExciseUtilization of CENVAT credit of education cess for discharge of Central Excise duty - Credit lying in balance in Secondary and Higher Secondary Education Cess - Rule 3(7)(b) of Cenvat Credit Rules 2004 - Held that: - provisions of Rule 3(7)(b) of the CCR and also CBEC Circular dt 30.4.2015 hold that Cenvat Credit lying in balance in the account of Secondary and Higher Secondary Education Cess and accumulated before 1.3.2015, can be used only for discharge of cess as provided under the rule and cannot be used for discharging the Excise duty - appeal dismissed - decided against appellant.
|