TMI Blog2019 (6) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise. In this case, not only does the notification not indicate that it will have retrospective application, it also states specifically that it shall come into force from the date of publication in the official gazette which is 30.04.2015. Therefore, the unamended provisions of Rule 3(7)(b) apply prior to 30.04.2015, according to which the appellant could not have utilized Cenvat Credit of EC SHEC towards payment of Basic Excise Duty. After this date, they could have taken credit of the inputs or capital goods received in the factory on any day after 01.03.2015 and utilize it for the payment of Basic Excise Duty. Appeal dismissed - decided against appellant. - Appeal No. E/30138/2018 - A/30541/2019 - Dated:- 16-5-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vi the education cess on taxable services leviable under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004); and via the secondary and Higher Education Cess on taxable services leviable under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007); and vii shall be utilized towards payment of duty of excise or as the case may be, of service tax leviable under the said Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 or the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), or the education cess on excisable goods leviable under section 91 read with section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and Higher Education Cess on taxable services Explanation - 4. In other words, prior to the issue of this notification, there was restriction that any credit of EC/SHEC can be utilized towards payment of EC/SHEC as the case may be. There was no permission to utilize the credit of these Cesses towards payment of Basic Excise Duty. Subsequently, the aforesaid notification 12/2015-CE (NT) dated 30.04.2015 was issued which reads as follows: In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is the case of the revenue that the notification specifically states that it shall come into force from the date of publication in the official gazette. There is nothing in the notification that shows that it is intended to have retrospective application. Therefore, the appellant was free to use the credit of EC/SHEC paid on inputs or capital goods for payment of Basic Excise Duty w.e.f. 30.04.2015 when the notification was issued. Prior to this date the unamended Rule 3(7)(b) applies and such cross utilization was not permissible. Accordingly, the show cause notice demanded a duty of ₹ 5,34,621/- being the amount wrongly utilized towards payment of Basic Excise Duty and it was confirmed in the Order-in-Original. The appellant app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication unless the law specifically indicates otherwise. In this case, not only does the notification not indicate that it will have retrospective application, it also states specifically that it shall come into force from the date of publication in the official gazette which is 30.04.2015. Therefore, the unamended provisions of Rule 3(7)(b) apply prior to 30.04.2015, according to which the appellant could not have utilized Cenvat Credit of EC SHEC towards payment of Basic Excise Duty. After this date, they could have taken credit of the inputs or capital goods received in the factory on any day after 01.03.2015 and utilize it for the payment of Basic Excise Duty. Consequently, I find no infirmity in the impugned order and the same is up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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