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2015 (10) TMI 1181 - AT - Central ExciseDenial of CENVAT Credit - whether the appellant is to be allowed utilisation of CENVAT credit of basic excise duty for payment of Education Cess and Secondary and Higher Education (SHE) Cess - Held that - In view of the decision of the Hon ble Gujarat High Court in the case of M/s. Madura Industries Textiles (2013 (1) TMI 352 - GUJARAT HIGH COURT) the impugned order cannot be sustained and it is set-aside - Decided in favour of assessee.
Issues involved:
- Utilization of CENVAT credit of basic excise duty for payment of Education Cess and SHE Cess. Analysis: The issue in this case revolves around whether the appellant is permitted to utilize CENVAT credit of basic excise duty for the payment of Education Cess and Secondary and Higher Education (SHE) Cess. The appellant's advocate relied on Rule 3(7)(a) of the Central Excise Rules, which allows such utilization. Reference was made to a judgment by the Hon'ble Gujarat High Court in a similar case, where it was held that the benefit of utilizing credit of basic excise duty for payment of Education Cess could be allowed. The Tribunal had also previously allowed such utilization in other cases. The Tribunal dismissed the appeal, stating that the appellant's arguments did not involve any substantial question of law, thereby upholding the utilization of CENVAT credit for the mentioned purposes. The decision of the Hon'ble Gujarat High Court in the case referred to by the appellant's advocate was crucial in setting aside the impugned order and allowing the appeal filed by the appellant. The Court agreed with the view taken by the Tribunal and found the appeal to be devoid of any merits. The substantial questions raised by the appellant were deemed not to involve any substantial question of law, leading to the dismissal of the appeal. The final judgment allowed the appellant to utilize the CENVAT credit of basic excise duty for the payment of Education Cess and SHE Cess, in line with the relevant rules and previous judicial decisions.
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