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TMI Blog2018 (12) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... ucation Cess and Secondary & Higher Education Cess for the reason that there is no bar in Rule 3 of Cenvat Credit Rules, 2004 for such utilization. The Education Cess and Secondary and Higher Education Cess were nothing but duty of excise. The terms Cenvat Credit provided under Rule 3 is includes the amongst others, basic excise duty. In terms of the said Rule the said Cenvat Credit can be util ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue in no longer res-integra as in the following judgments, it has been settled that Cenvat Credit can be utilized for payment of Education Cess Secondary and Higher Education Cess. Dharmpal Satyapal Ltd. Vs. CC., C.EX., Shillong 2015 (323) ELT 55 (guj.) Union of India Vs. Kamakhya Cosmetics Pharmaceutical Pvt. Ltd 2015 (323) ELT 33 (gau.) CCE, Cus., ST, Vapi Vs. M/s Madura I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issue has been time and again considered by this Tribunal, various High Courts and Supreme Courts and held that Cenvat Credit can be utilized for payment of Education Cess and Secondary Higher Education Cess for the reason that there is no bar in Rule 3 of Cenvat Credit Rules, 2004 for such utilization. The Education Cess and Secondary and Higher Education Cess were nothing but duty of excise. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In view of this settled legal position on the issue in hand, we are of the view that the appellant is clearly entitled for utilization of Cenvat Credit of basic excise duty for payment of Education Cess / Secondary and Higher Education Cess, accordingly, the demand is not sustainable hence, the same is set aside. The Revenue also filed appeal for seeking imposition of penalty which was dropped ..... X X X X Extracts X X X X X X X X Extracts X X X X
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