CENVAT Credit: Education and Higher Education Cess Cross-Utilization Limited by Rule 3(7)(b); Authorities Can't Amend Law.

CENVAT credit of Education and Secondary & Higher Education Cess - cross-utilisation in terms of provisions of Rule 3(7)(b) of Cenvat Credit Rules, 2004 - quasi-judicial authorities cannot step in the shoes of the legislature and cannot fill the lacuna, if any. .....

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