2018 (9) TMI 383 - SCH - Central Excise

Area based exemption - Exemption under Notification No.56/2002 - Whether an assessee availing of exemption under Notification No. 56/2002-C.E. can pay education cess and S & H Cess through BED Credit? - Held that - The issue is covered by the decision in the case of M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI 2017 (11) TMI 655 - SUPREME COURT OF INDIA , where it was held that appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty once the excise duty itself was exempted from levy - appeal allowed - decided in favor of appellant.

Summary

The Supreme Court's judgment in 2018 (9) TMI 383 - SC Order by Mr. A.K. Sikri and Mr. Ashok Bhushan, JJ., states that the present appeals are covered by their previous judgment in SRD Nutrients Private Limited v. Commissioner of Central Excise, Guwahati. The appeals are disposed of in terms of the earlier judgment.