9911796707
TMI Blog2025 (5) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading No. 7207 1920 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant were also importing the inputs and capital goods and availing CENVAT Credit of the Customs Education Cess and Customs Secondary & Higher Education Cess and utilising the same for payment of duty during the period from July 2012 to January 2013. 2. Therefore, a Show Cause Notice dated 30.11.2016 came to be issued to the appellant inter alia alleging that the availment of credit of Customs Education Cess amounting to Rs.7,22,817/- and Customs Secondary and Higher Education of Rs.3,61,410/-, totally amounting to Rs.10,84,227/-, was not available to the appellant during the relevant period as the same was in violation of Rule 3 of the CENVAT Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt contends that the Department was aware that they were availing CENVAT Credit on Customs Education Cess and Customs Secondary & Higher Education Cess in 2013 itself and therefore, the notice issued for reversal of CENVAT Credit on 30.11.2016 is barred by limitation, since the appellant had not suppressed any information from the Department. In view of these submissions, the appellant submits that the Show Cause Notice issued by invoking the extended period of limitation is not sustainable in law and consequently, the demand confirmed in the impugned order by invoking the extended period of limitation is liable to be set aside. 6.1.2. On the same grounds, the Ld. Counsel for the appellant contends that no penalty is imposable on the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit in their Returns and hence, the extended period of limitation has been rightly invoked against them in the impugned order for confirmation of the demand. In view of these submissions, he supported the impugned order. 8. Heard both sides and perused the appeal records. 9. I observe that the appellant has availed CENVAT Credit of Customs Education Cess and Customs Secondary & Higher Education Cess amounting to Rs.10,82,447/- on Customs duty. Rule 3 of the CENVAT Credit Rules, 2004 does not provide for availment of credit in respect of Customs Education Cess and Customs Secondary & Higher Education Cess paid at the time of importation of goods. Thus, I find that the appellant has availed ineligible CENVAT Credit amounting to Rs.10,82,44 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss and Secondary & Higher Education Cess on the imported inputs and imported capital goods and wanted to verify the correctness of such calculation from the appellant by means of various communications. However, the appellant has not cooperated with the Department or submitted any evidence to that effect. Thus, it is clear that the delay in issuing the Notice was only on account of non-cooperation of the appellant in producing the required documents. 10.3. Thus, I find that the Revenue has arrived at the irregular credit availed by the appellant on the basis of the available documents, in the absence of any evidence being submitted by the appellant in support of their claim. 11. The irregular availment of CENVAT Credit on Customs Educatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, I observe that in the case of Nirma Ltd. (supra), the demand notices were issued for the normal period of limitation, which is not so in the case on hand. In the said case, considering the question of interpretation of law involved as well as the aspect of notices being issued for the normal period, the penalty imposed on the assesses therein was considered unwarranted. Hence, I observe that the decision in the case of Nirma Ltd. (supra) cited by the appellant is not applicable to the facts of the present case. 13. The Appellant has filed a written submission on 07.04.2025 enclosing copies of the E.R.-1 Returns for the months of July 2012, August, 2012, November, 2012, December, 2012 and January, 2013. A perusal of the above clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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