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2022 (8) TMI 411 - AT - Central ExciseUtilization of Cenvat credit of Basic Excise duty for payment of Education Cess and Higher Education Cess - benefit of N/N. 39/2001-CE. availed - HELD THAT - This Tribunal has already taken a view that assessee is entitled to utilize the Cenvat credit of basic excise duty for payment of Education Cess and Higher Education Cess while availing Notification No. 39/2001-CE. Therefore, the issue is no more res-integra. This Tribunal, in the case of M/S. GALLANTT METAL LTD VERSUS C.C.E. S. T-RAJKOT 2019 (11) TMI 1742 - CESTAT AHMEDABAD and 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. Thus, the appellant is entitled for utilization of Cenvat credit of basic excise duty for payment of Education Cess and Secondary and Higher Education Cess - appeal allowed - decided in favor of appellant.
Issues:
Whether the appellant is entitled to utilize the Cenvat credit of Basic Excise duty for payment of Education Cess and Higher Education Cess. Analysis: The judgment by the Appellate Tribunal CESTAT Ahmedabad addressed the issue of whether the appellant can use the Cenvat credit of Basic Excise duty for paying Education Cess and Higher Education Cess. The Tribunal noted that the issue had been settled in various decisions. Referring to past judgments, the Tribunal highlighted that the appellant is indeed entitled to utilize the Cenvat credit for payment of Education Cess and Higher Education Cess under Notification No. 39/2001-CE. The Tribunal specifically mentioned cases like M/s. Gallant Metal Limited and M/s. ASR Multimetals Pvt. Limited & others, where similar issues were decided in favor of the appellants. The Tribunal cited the decision in the case of SRF Nutrients Private Limited and the Supreme Court's judgment in the case of Hitachi Home Vs. Commissioner as supporting precedents. Consequently, the Tribunal set aside the impugned order and allowed the appeal based on the established legal principles and precedents. In the case of M/s. Gallant Metal Limited, the Tribunal referred to various judgments supporting the appellant's position, such as Rama Cylinder Pvt. Ltd and Welspun Corporation Ltd. The Tribunal reiterated that the issue was no longer res-integra as it had been decided in multiple cases, including the one concerning M/s. ASR Multimetals Pvt. Limited & others. Based on the established legal precedents and past decisions, the Tribunal concluded that the appellant was entitled to utilize the Cenvat credit of Basic Excise duty for the payment of Education Cess and Secondary & Higher Education Cess. Consequently, the impugned order was set aside, and the appeal was allowed, in line with the consistent legal interpretation and application of relevant laws and notifications. In the case of M/s. ASR Multimetals Pvt. Limited & others, the Tribunal again emphasized that the issue had been conclusively settled through past judgments, including the case of SRD Nutrients Private Limited and the subsequent Supreme Court decision in Hitachi Home Vs. Commissioner. By relying on these legal precedents and established interpretations, the Tribunal held that the appellant had the right to use the Cenvat credit of Basic Excise duty for the payment of Education Cess and Secondary & Higher Education Cess. Consequently, the impugned order was set aside, and the appeals were allowed, ensuring consistency in the application of legal principles and precedents to resolve the issue effectively. In summary, the Appellate Tribunal CESTAT Ahmedabad's judgment clarified that the appellant is entitled to utilize the Cenvat credit of Basic Excise duty for payment of Education Cess and Higher Education Cess based on established legal precedents and past decisions. The Tribunal relied on various cases and Supreme Court judgments to support its decision, ensuring consistency and adherence to legal interpretations in resolving the issue at hand.
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