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2024 (2) TMI 813 - CESTAT CHANDIGARHAvailment of inadmissible self credit of Education Cess and S&H Education Cess in contravention of para 2C of the Notification - recovery alongwith interest and penalty - HELD THAT:- The identical issue was considered by this Tribunal in the case of M/S ALU BOND ENTERPRISES VERSUS THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, JAMMU & KASHMIR [2023 (12) TMI 1290 - CESTAT CHANDIGARH], wherein the Division Bench of this Tribunal has held The impugned order cannot be sustained and is accordingly set aside. Since the issue is no more res integra and this Tribunal in the above cited case has held that the impugned order is not sustainable in law; therefore, by following the ratio of said decision in the above cited case, it is held that the impugned order is not sustainable and the same is set aside by allowing the appeal of the appellant - appeal allowed.
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