2015 (10) TMI 562 - SCH - Central Excise

Refund of Education Cess - Exemption under Notification No.32/99-CE dated 8-7-1999 - Supreme Court dismissed the appeal filed by Assessee against the decision of High Court 2011 (8) TMI 1096 - GAUHATI HIGH COURT wherein high Court held that Education Cess on goods is not exempted under Notification No.32/99-CE dated 8-7-1999 and that CENVAT credit on Education Cess can be utilised under the CENVAT Credit Rules, 2004 only towards payment of Education Cess.

Summary

The Supreme Court dismissed the appeal in the case. The judges were H.L. Dattu and A.K. Sikri. The appellant's representatives were Mr. M. Chandrasekharan, Mr. A. Samad, Mr. Ram Krishna, Dr. Kailash Chand, while the respondents were represented by Ms. Sunita Rani Singh and Mr. B. Krishna Prasad.