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TMI Blog2019 (6) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... led CENVAT credit of Customs Secondary Education Cess and Customs Higher Education Cess which is not permitted under CENVAT Credit Rules. Further, the Commissioner (A) has discussed all the grounds raised by the appellant and has come to the conclusion that the appellant is not entitled to take the credit on the Cess paid by them. Appeal dismissed - decided against appellant. - E/20284/2018-SM - Final Order No. 20448/2019 - Dated:- 31-5-2019 - SHRI S.S GARG, JUDICIAL MEMBER Mr. S. Loknath, Consultant For the Appellant Mrs. Kavitha Podwal, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No.13-14/2012 stating that Cess is exempted on CVD but has not referred the provisions of CENVAT Credit Rules, 2004. He also submits that CENVAT Credit Rules does not provide for denial on Cess on CVD portion of the import of material and Rule 3 of CENVAT Credit Rules, 2004 provides that as long as duty is paid on the input material, the credit is eligible. 5. On the other hand, the learned AR defended the impugned order and submitted that the appellant has wrongly taken the CENVAT credit of Customs Secondary Education Cess and Customs Higher Education Cess paid on the goods imported by them, which is not permitted a per Rule 3(1) of CENVAT Credit Rules, 2004. He further submitted that both the authorities below hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow: 9. The appellants have contended that the Customs Secondary Education Cess and Customs Higher Education Cess paid by them includes the Cess paid on CVD also. In this regard, it may be noted that the Notification No.13/2012 Cust and No.14/2012 Cus both dated 17.3.2012 exempts all the goods falling within the First Schedule to the Customs Tariff Act, 1975 when imported into India from whole of Secondary Education Cess and Higher Education Cess which is leviable thereon under sub-section (1) of Section 3 of the Customs Tariff Act, 1975. Further, in terms of Notification No.15/2013-CE dated 1.3.2015, complete exemption was provided to Secondary Education Cess and Higher Education Cess. The period involved in this case is fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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