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2020 (4) TMI 379 - AT - Central ExciseCENVAT Credit - Education Cess and Secondary and Higher Education Cess - to be included for the purpose of computing the Cenvat Credit on the input supplied by 100% EOU or not - Sub-rule (7) clause(a) of Cenvat Credit Rules, 2004 - period prior to amendment by Notification No. 22/2009-CE(N.T.) in Rule 3(7) - Whether the appellant on the input service procured from 100% EOU is eligible for Cenvat Credit by applying the formula taking into consideration the Education Cess and Secondary and Higher Education cess also? HELD THAT:- This tribunal dealing with the same issue in M/S. JAI CORP. LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST., VAPI [2014 (11) TMI 706 - CESTAT AHMEDABAD] held that amended rule 3(7)(a) is applicable even before amendment also. The appellant is entitled for the Cenvat Credit in respect of Education Cess and Secondary and Higher Education Cess - However, the Adjudicating Authority has liberty to calculate correctly the amount of the Cenvat Credit after taking into account Education Cess and Secondary and Higher Education Cess as per the formula prescribed in the Rule - Appeal allowed by way of remand.
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