TMI Blog2019 (3) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 798 - CESTAT AHMEDABAD] and in the case of PSL Ltd. Vs. Commissioner of C.Ex. & Cus. Vishakhapatnam-I [2013 (11) TMI 1023 - CESTAT BANGALORE] wherein it has been held that Cenvat credit of education cess and higher education cess erred prior to 01.03.2015 cannot be utilized for payment of duty - demand of duty alonhgwith interest upheld. Penalty - Held that:- It was a bona fide mistake of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty was disallowed. 2. The facts of the case are that during the period 2014-2015 and 2015-2016, the appellant was having a balance in Cenvat credit account of education cess and higher education cess. The same has been utilized by the appellant for payment of duty. During the course of audit it was found that the appellant cannot utilize Cenvat credit of education cess and higher educati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of C.Ex. Cus. Vishakhapatnam-I reported in 2014 (312) E.L.T. 245 (Tri.- Bang.) wherein it has been held that Cenvat credit of education cess and higher education cess erred prior to 01.03.2015 cannot be utilized for payment of duty, therefore, I do not find any infirmity with the impugned order, the same is upheld for confirmation of demand of duty against the appellant along with int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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