9911796707
TMI Blog2023 (10) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... SHE Cess) paid on raw sugar. The department has challenged the validity of the said order before the Hon'ble Karnataka High Court and the Hon'ble High Court has upheld the said order of the Tribunal, as reported in [ 2014 (1) TMI 1469 - KARNATAKA HIGH COURT] . There is no stay available against the order passed by the Hon'ble Karnataka High Court and hence it is held that the ratio of the said decision is squarely applicable to the present case on hand as the facts of this case are the same as that of the order passed by the Hon'ble Karnataka High Court. Thus, by following the above cited decision of the Hon'ble Karnataka High Court, the Appellant are eligible for availing and utilizing the credit of Sugar Cess (and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - of Sugar Cess (and Ed.Cess and SHE Cess) paid on raw sugar imported by them. The Appellant has utilized the above credit while paying the Sugar Cess/Ed.Cess/SHE Cess on the refined sugar. The department contented that Sugar Cess is not a duty of Excise. Since Sugar Cess is not specifically covered under Rule 3(1) of the Cenvat Credit Rules, 2004, the credit availed by the Appellant on the Sugar Cess/Ed.Cess/SHE Cess paid on the raw sugar is not admissible to them. Accordingly, Show Cause Notice dated 15.04.2004 was issued to them proposing to disallow the credit and the Notice was adjudicated by the Commissioner vide the impugned order confirming the demands made in the Notice. 3. In their submissions, the Appellant stated that the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Appellant. We observe that the issue is no more res integra, as in their own case, the CESTAT Chennai, as reported in 2207(218) ELT- 388, has allowed the credit of Sugar Cess (and Ed.Cess and SHE Cess) paid on raw sugar. The department has challenged the validity of the said order before the Hon'ble Karnataka High Court and the Hon'ble High Court has upheld the said order of the Tribunal, as reported in 2014(302)ELT-33. We also find that the department has filed appeal against the above said decision of the Hon'ble Karnataka High Court before the Hon'ble Supreme Court which is still pending. However, we find that there is no stay available against the order passed by the Hon'ble Karnataka High Court and hence we ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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