TMI Blog2023 (1) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, the demand was rightly made by the adjudicating authority. Accumulation of unutilized credit of Education Cess and Secondary and Higher Education Cess while switching over to the GST regime - HELD THAT:- This fact can be examined at the time of recovery of the amount confirmed in the impugned order. Hence, there are no conclusive finding on the said submission. Penalty imposed on Shri. Suresh Nair employee of the appellant s Company - HELD THAT:- The issue of correct calculation of Cenvat Credit on the invoice issued by the 100% EOU was always in dispute, therefore, malafide cannot be attributed to the employee of the Company in the facts of the present case. Moreover, he is not beneficiary of any wrong doing by the Company. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her submits that there is substantial unutilized balance of Cenvat credit in respect of Education Cess in the Cenvat account of the appellant at the time of switching over to GST regime , hence, the credit balance was lapsed, for this reason also demand is not sustainable. 3. Shri. G. Kirupanandan, learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He submits that there is no dispute that the appellant at the relevant time was not eligible for Cenvat Credit on Education Cess and Secondary Higher Education Cess on the invoices issued by the 100% EOU. The only plea of the appellant is that the denial of Cenvat credit in respect of Education Cess and Secondar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act, 1944. (ii) The interest should not be demanded recovered from them under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11AB of Central Excise Act, 1944. On the amount demanded at Sr. No. (a) above. (iii) Penalty shoul;d not be imposed under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1994 . 4.1 From the above proposal in the show cause notice, it can be seen that the demand of Cenvat Credit is not only in respect of basic Excise duty but also of Education Cess and Secondary Higher Education Cess. Therefore, in this fact it cannot be said that the order denying the Cenvat credit on Education Cess and Secondary Higher Education Cess is travelling beyond the scope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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