2015 (6) TMI 662

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..... and Nainavati (Adv.) For the Respondent : Shri Anand Nainavati (Adv.), Shri Manoj Kutty (AR) ORDER Per : Mr. M.V. Ravindran; These two appeals are filed by the assessee as well as the Revenue against the order of the first appellate authority. Since both the appeals arise out of the same impugned order, they are being disposed of by a common order. 2. The relevant facts that arise for conside .....

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..... t the same fate. 4. Heard both sides and perused the records. 5. In my considered view, the issue is no more res integra , The provisions of Cenvat Credit Rules, 2004, do not explicitly bar the utilisation of cenvat credit of basic excise duty for discharge of educational cess and secondary and higher secondary education cess for the material period in question. The following cases lay down the .....

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..... as not imposed any penalty on the assessee despite upholding confirmation for the demand. In my view, since I have already held in the favour of assessee by following the various judicial pronouncements, I find there are no merits in the appeal filed by the Revenue. 8. In view of the foregoing, appeal filed by the assessee is allowed and appeal filed by the Revenue is rejected. (Operative part p .....

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