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2019 (11) TMI 1742 - AT - Central ExciseUtilization of CENVAT Credit of basic Excise Duty for payment of Education Cess while availing the Exemption Notification No. 39/2001-CE - HELD THAT - The issue is no longer res -Integra as the same has been decided in various judgments as cited by the Learned Counsel that the Cenvat Credit of Basic Excise Duty can be utilized for payment of Education Cess and Secondary Higher Education Cess while working under Exemption Notification No. 39/2001-CE. The Tribunal in the case of M/S. ASR MULTIMETALS PVT LTD. AND GALLANTT METAL LTD VERSUS C.C.E. S.T. -RAJKOT 2019 (7) TMI 1937 - CESTAT AHMEDABAD has held that the appellant are entitled for utilization of credit of basic excise duty for payment of Education Cess and Secondary Higher Education Cess. Appeal allowed - decided in favor of appellant.
Issues involved:
Whether the appellant is entitled to utilize the CENVAT Credit of basic Excise Duty for payment of Education Cess while availing the Exemption Notification No. 39/2001-CE. Analysis: Issue 1: Utilization of CENVAT Credit for Education Cess The issue in this case revolved around the entitlement of the appellant to use the CENVAT Credit of basic Excise Duty for the payment of Education Cess while availing the Exemption Notification No. 39/2001-CE. The appellant's counsel cited various judgments, including the case of SRF Nutrients Private Limited, which was upheld by the Hon'ble Supreme Court in the case of Hitachi Home Vs. Commissioner. The Tribunal also considered the case of Rama Cylinder Pvt. Ltd. The Tribunal noted that the issue had been settled in previous judgments and that the credit of basic excise duty could indeed be utilized for the payment of Education Cess and Secondary & Higher Education Cess under the mentioned exemption notification. Issue 2: Judicial Precedents The Tribunal referred to the judgments in the cases of SRF Nutrients Private Limited, Hitachi Home Vs. Commissioner, and Rama Cylinder Pvt. Ltd. to establish that the issue at hand had been previously addressed and decided. The Tribunal emphasized that the Hon'ble Supreme Court had disposed of appeals based on the judgment in the case of SRF Nutrients Private Limited, reinforcing the applicability of utilizing the credit of basic excise duty for the payment of Education Cess and Secondary & Higher Education Cess. The Tribunal, in line with the established legal precedents, concluded that the appellant was entitled to utilize the said credit for the mentioned payments. Final Decision Based on the legal precedents and the settled issue as per previous judgments, the Tribunal set aside the impugned order and allowed the appeals. The Tribunal's decision was supported by the reliance on various judgments and the established interpretation that the credit of basic excise duty could be utilized for the payment of Education Cess and Secondary & Higher Education Cess under the specific exemption notification. Therefore, the impugned order was deemed unsustainable, and the appeals were allowed in favor of the appellant. This comprehensive analysis of the judgment highlights the legal arguments, precedents, and the final decision rendered by the Tribunal in resolving the issue at hand regarding the utilization of CENVAT Credit for the payment of Education Cess under the specified circumstances.
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