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1. CENVAT Credit - Whether the respondents are entitled to Cenvat credit of Education cess and Secondary & Higher Education cess when inputs are supplied by 100% EOU -...

2. Jurisdiction to issue show cause notice (SCN), authority adjudicating the matter despite being different from the issuing authority, admissibility of CENVAT credit based...

3. 100% EOU - Disallowance of the credit of Education Cess and Secondary & Higher Secondary Cess as per the formula prescribed in Rule 3(7)of CCR - the disputed goods were...

4. Once the credit of education cess and secondary education cess is specifically disallowed to be carried forward as transitional credit, they remain and retain their...

5. Cenvat credit of Education Cess and Secondary and Higher Education Cess debited through DEPB credit - The denial of credit is unjustified - credit allowed - AT

6. Utilization of Cenvat Credit of basic excise duty - appellant is clearly entitled for utilization of Cenvat Credit of basic excise duty for payment of Education Cess /...

7. 100% EOU - refund of unutilized balance of cesses in cash - CGST Act does not allow them to carry forward the cesses as input tax credit - There is no provision in the...

8. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

9. 100% EOU - alleged wrong calculation of Education Cess and Higher Education Cess - double taxation - the education cess and S&H cess would be chargeable only once under...

10. Clearance to 100% EOU - demand of AED (Surcharge) and Education Cess - in a situation which involved clearance of goods to EOU under CT-3 Certificates the demand hit by...

11. Cash refund against the accumulated and unutilized Cenvat credit - From the Rule, under clause (vi) and (via), the credit of Education Cess and Secondary and Higher...

12. The appellant has correctly taken suo motu Cenvat credit of Education Cess and S&H Education Cess paid by them by utilised Cenvat credit of BED after payment of...

13. Cenvat Credit - 100% EOU - Reversal of cenvat credit availed on inputs removed from the factory as such against CT-3 certificate - no reversal of credit is required - AT

14. 100% EOU - education cess - Aggregate of custom duties once worked out, question of arriving at quantum of excise duty by adding education cess again not arises....

15. CENVAT credit - Education cess and Higher education cess paid on CVD - If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion...