2016 (10) TMI 1173 - AT - Central Excise

Education cess and Secondary Higher Education Cess - demand of inputs supplied by 100% EOU paying duty under N/N. 23/2003-CE dt. 31/03/2003 - Held that - said issue is covered by the decisions laid in CCE&ST Ludhiana Vs. Khanna Paper Mills Ltd. 2015 (9) TMI 1380 - CESTAT NEW DELHI where it was held that there is no reason to disallow the Cenvat credit on the Education Cess and SHE Cess Component forming Part of CVD - appeal allowed - decided in favor of appellant-assessee.

Summary

The Appellate Tribunal CESTAT, Hyderabad allowed the appeal filed by the assessee regarding the demand of Education cess and Secondary Higher Education Cess on inputs supplied by a 100% EOU paying duty under Notification No.23/2003-CE dt. 31/03/2003. The decision was based on precedent set in CCE&ST, Ludhiana Vs. Khanna Paper Mills Ltd. [2015(326) ELT 167 (Tri. Del.)]. The impugned order was set aside, and consequential reliefs were granted.