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TMI Blog2023 (6) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... icularly on the area based exemption notification held that Education Cess being a duty of excise is exempted under area based exemption notification. The issue is no more res- inetgra as it has been decided in favour of the assessee - Appeal allowed. - Excise Appeal No. 10941 of 2013-DB - Final Order No. A/ 11308 /2023 - Dated:- 21-6-2023 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. C.L. MAHAR R. Subramanya, Advocate for the Appellant Shri Ajay Kumar Samota, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is entitle to utilize the cenvat credit of basic excise duty for payment of educat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Jigar Shah Ld. Counsels appearing on behalf of the appellants submit that the issue is covered by Hon ble Supreme Court Judgment in the case of SRD Nutrients (P) Ltd. vs CCE Guwahati 2017 (355) ELT 481 (SC), according to which refund is available on Education Cess paid under Notification 39/2001-CE. 3. Sh. G. Jha Ld. Suptd. (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the Hon ble Supreme Court has not considered the judgment which is in favour of the Revenue on the identical issue in the case of Bajaj Auto Ltd. vs UOI 2017 (352) ELT 147 (Uttarakhand). 4. We have carefully considered the submission made by both the sides and perused the records. We find that the Hon ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi Home Vs. Commissioner reported at 2018 (361) ELT A17 (S.C.) disposed of the appeal relying on its judgment in the case of SRD Nutrients Private Limited. This issue was also considered by this Tribunal in the case of Rama Cylinder Pvt. Ltd (Supra). 5. In view of these above judgments the issue is no longer res-Integra, accordingly, the appellant are entitled for utilization of credit of basic excise duty for payment of Education Cess and Secondary Higher Education Cess. Therefore, impugned order is not sustainable, hence, the same is set aside, appeals are allowed. 5. In view of the above decision which has relied upon the various judgments of this Tribunal, We set aside the impugned order. Appeal is allowed. ASR Multime ..... X X X X Extracts X X X X X X X X Extracts X X X X
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