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<h1>Appellate Tribunal rules in favor of assessee, overturns demand for Education Cess.</h1> <h3>M/s. Matrix Laboratories Ltd. Versus ADC of C, CE&ST, Hyderabad</h3> M/s. Matrix Laboratories Ltd. Versus ADC of C, CE&ST, Hyderabad - TMI The Appellate Tribunal CESTAT, Hyderabad allowed the appeal filed by the assessee regarding the demand of Education cess and Secondary Higher Education Cess on inputs supplied by a 100% EOU paying duty under Notification No.23/2003-CE dt. 31/03/2003. The decision was based on precedent set in CCE&ST, Ludhiana Vs. Khanna Paper Mills Ltd. [2015(326) ELT 167 (Tri. Del.)]. The impugned order was set aside, and consequential reliefs were granted.