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2016 (11) TMI 915 - CESTAT CHANDIGARH

2016 (11) TMI 915 - CESTAT CHANDIGARH - 2016 (339) E.L.T. 278 (Tri. - Chan.) - Suo motu re-availing of credit - Utilisation of Cenvat credit account for payment of Education Cess and S&H Education Cess which the appellant paid through PLA - Held that: - the appellant has utilised their Cenvat credit account of BED for payment of Education Cess and S&H Education Cess which they have later on paid through PLA. In that circumstances, the utilisation of Cenvat credit account of BED for payment of Ed .....

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036/2015-SM - Final Order No. 214/2016-CHD - Dated:- 16-3-2016 - Shri Ashok Jindal, Member (J) Shri Virender Prabhakar, Advocate, for the Appellant. Shri M.R. Sharma, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order demanding duty on account of availment of suo motu Cenvat credit in their Cenvat credit account. 2. The facts of the case are that the appellant is working in the State of Jammu & Kashmir and availing the benefit of Notification No. 56/2002 .....

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count for payment of Education Cess and S&H Education Cess which the appellant paid through PLA, thereafter, the appellant took suo motu credit of Education Cess and S&H Education Cess paid by them by utilising Cenvat credit account of BED. The Revenue has an objection that appellant is not entitled to take suo motu Cenvat credit of the same. In this set of fact, a show cause notice was issued to the appellant for reversal of Cenvat credit of Education cess and S&H Education Cess ava .....

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