2017 (10) TMI 798

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..... igher Secondary Education Cess vice versa - appeal dismissed - decided against appellant.
Shri M. V. Ravindran, Member (Judicial) For the Applicant : Shri Suryanarayanan, Advocate For the Respondent : Shri G Jha, Authorised Representative ORDER Per : Shri M V Ravindran, This appeal is directed against OIA-CCESA-VAD-APP-II-VK-218-2016-17 dt 30/08/2016. 2. Heard both sides and perused the records. 3. The issue pertains to demand of an amount of ₹ 6,10,849/- from the appellant on the ground that he has wrongly transferred this credit from Education Cess and Secondary Higher Education Cess to basic Excise duty and realization thereof for discharge of Central Excise duty on the finished goods cleared for utilisation from their fa .....

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..... viable under section 3 of the Customs Tariff Act, equivalent to the duty of excise specified under items (i), (ii) and (iii) above; (v) the additional duty of excise leviable under section 157 of the Finance Act, 2003 (32 of 2003); (vi) the education cess on taxable services leviable under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004); and (via) the Secondary and Higher Education Cess on taxable services leviable under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007); and (vii) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ),shall be utilised towards payment of duty of excise or as the case may be, of service tax leviable under the sai .....

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..... excisable goods and the Secondary and Higher Education Cess on taxable services can be utilized, either for payment of the Secondary and Higher Education Cess on excisable goods or for the payment of the Secondary and Higher Education Cess on taxable services. 5. In view of the provisions to Rule 3(7)(b) of cenvat Credit Rules, 2004, the Education Cess on excisable goods and the Education Cess on taxable services can be utilized, either for payment of the Education Cess on taxable services. Similarly the credit of the Secondary & Higher Education Cess on excisable goods or for the payment of the Secondary & Higher Education Cess on taxable services." 5. It can be seen from the above reproduced findings, the First Appellate Authority ha .....

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