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2018 (10) TMI 1534 - AT - Central ExciseCENVAT Credit - inputs procured from 100% EOU - Payment of education cess/ higher education cess third time - credit paid by the appellant on education cess/ higher education cess sought to be denied on the ground that the supplier of goods was not required to pay duty on the said goods - Held that:- Similar issue came up before this Tribunal in the case of Polypack Industries vs. CCE, Belgaum [2013 (8) TMI 956 - CESTAT BANGALORE], wherein it has been held that third time cess which is payable according to the department on the ground that what is required to pay by 100% EOU is Excise duty and total Excise duty arising only after the calculation of equal amount of custom duty. If third time education cess is considered as levy of the total excise duty, therefore credit is admissible to the appellant. The appellant is entitle to avail the Cenvat credit on third time education cess paid by them on inputs procured from 100% EOU - appeal allowed - decided in favor of appellant.
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