9911796707
TMI Blog2024 (10) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... ATA] had relied on the judgment of Hon ble High Court of Guwahati in the case of UNION OF INDIA VERSUS KAMAKHYA COSMETICS PHARMACEUTICAL PVT. LTD. [ 2012 (7) TMI 902 - GAUHATI HIGH COURT] , and has held ' there was no bar to utilize Cenvat credit of Basic Excise Duty for payment of Education Cess.' - Since the issue in the present case is identical. Respectfully following the decision of the cited case law, the appeal is allowed on merits. Time limitation - HELD THAT:- The issue is that of interpretation which got clarified only after the issue reaching the Guwahati High Court, the Department has not made out any case of suppression on the part of the Appellant. Therefore, the confirmed demand for the extended period stands set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was decided by Hon ble Guwahati High Court in the case of UOI Vs. Kamakhya Cosmetics Pharmaceutical Pvt. Ltd.-2012 (7) TMI 902 (Guwahati High Court), which was relied upon by this Bench. Hence, the Learned Counsel submits that the appeal may be allowed on merits. 3. The Learned Counsel also submits that the Show Cause Notice has been issued on 04.07.2014 for the transactions which took place in 2011-12 to 2013-14 (upto December 2013). He submits that the debiting of BED for payment of Education Cess and SHEC was shown in the monthly Returns. The fact that the appellant is operating in terms of exemption notification was also known to the Department. Therefore, confirmed demand for the period April 2011 to May 2013 is hit by time bar. 4. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty of excise, I hold that the appellant s action is correct and is in conformity with the Cenvat Credit Rules, 2004. 7. The above view was upheld by the Tribunal while dismissing appeal of the Revenue against the above order. It was held that there was no bar to utilize Cenvat credit of Basic Excise Duty for payment of Education Cess. 8. Since the view taken by the Tribunal is in conformity with the view taken by this Court referred to above, the question of law raised by the Revenue has to be decided against it and answered in the affirmative. 13. Therefore, following the decision of the Hon ble Guwahati High Court, we hold that the appellants are entitled to utilise the cenvat credit of BED for payment of EC and SHEC. 14. Accordingly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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