9911796707
TMI Blog2022 (10) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... facts are that the appellant is a manufacturer of AC Conductors, which are used in transmission of electricity. As on 28.02.2015, the appellant had a credit balance in the Cenvat Register of Education Cess and Secondary & Higher Education Cess of Rs.3,27,325/-. 4. Under the provisions of Cenvat Credit Rules, Rule 3(7)(b), the appellant/assessee was entitled to use the credit in respect of Education Cess and Secondary & Higher Education Cess for payment of Education Cess on duty or taxable services and similarly, credit of Secondary and Higher Education Cess could used for payment of such similar cess on excise duty on output service tax. 5. With effect from 01.03.2015, under the Finance Bill/Act, 2015, levy EC. & SHE Cess was exempted on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant by the Department in the month of December, 2017 for the period from April to June, 2016, wherein objection was raised for other matters but no objection was raised for erroneous utilization of the amount of cess in December, 2016.Such audit objections were recorded to be satisfied in the 'Monthly Committee Meeting' held on 17.01.2017. Thereafter, there was subsequent audit of the appellant by Revenue, that was in the year June-July, 2018, and in this audit, Revenue pointed out that the appellant have wrongly utilized the cenvat credit of Education Cess and SHE Cess of Rs.3,27,325/- , which was not available to them under the amended provisions of Cenvat Credit Rules, read with notification. The appellant contested the show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 55) ELT 14 (S.C.)] and also of the Karnataka High Court in the case of Slovak India Trading Co. Pvt Ltd. [2006 (201) ELT 559. (KKR.)] Following the ruling of the Division Bench of the Tribunal, Single Member Bench (Tri-Blr) in Kirloskar Toyota Textile Machinery Pvt. Ltd. Vide Final Order No. 20697/2021 dated 19/08/2021, considered refund of unutilized credit of EC. & SHEC on 30/06/2017, it was held that such refund be granted to the assessee as it neither lapses, nor the same was time barred. 12. In the facts of the present case, I find that, had the appellant not utilized the Cenvat credit of EC & SHEC for payment of output tax/duty in December 2016, the same would have become refundable as on 30/06/2017. If the appellant is required to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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