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TMI Blog2025 (1) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... VERSUS COMMISSIONER OF CUS. C. EX., HYDERABAD-IV [ 2008 (9) TMI 351 - CESTAT, BANGALORE] , wherein it is held that ' Mumbai Bench has given a clear cut finding that appellants are entitled to avail 100% credit of Education Cess on the goods supplied to them by a 100% EOU in terms of the above findings. The findings given by the Commissioner (A) is not legal and proper and the same is set aside by allowing the appeal with consequential relief.' Conclusion - Rule 3(7)(a) of the Cenvat Credit Rules, 2004, restricts the availment of credit only for the basic excise duty and does not extend to other duties such as Education Cess and Secondary Higher Education Cess. The appellant is eligible for the CENVAT Credit and the appeal is sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22/2009 CE (NT) dated 07.09.2009. Learned counsel further submits that the issue was settled even before the issue of the present impugned order by the Tribunal in the following matters: a. Encure Pharmaceuticals Ltd., 2008 (225) ELT 513 (T-Mum) b. Shreya pets Ltd., 2009 (240) ELT 408 (Tri - Bang.). c. Tyche Industries Ltd., 2014 (732) (Tri - Bang.). 4. As regarding invoking the extended period of limitation, learned counsel submits that there is no allegation of any fraud or suppression of facts. As the inputs received from the EOU were disclosed in the ER-1 returns, there was no question of suppression of facts and hence the extended period of limitation cannot be invoked. The learned counsel further submits that the formula under the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion cess is levied. From this, it appears that the objective of the legislature was to restrict availment of credit of BED paid by an EOU and not to restrict availment of credit of other duties leviable under the Finance Act, 1944 (Education Cess) and National Calamity Contingent Duty Act and Additional Duties of Excise (Textile and Textiles Articles) Act, etc. 5. Learned counsel also relied on the decision of this Tribunal in the case of M/s.Tyche Industries Ltd. Vs. CCE,-2014 (314) ELT 732 (Tri.,Bang), where this Tribunal upheld the availability of full credit of education cess paid by an EOU. The learned counsel further submits that in the both the judgments, the restrictive formula has been held applicable only to the credit of basic d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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