Tribunal allows appeals on Cenvat credit for Education Cess

The Tribunal allowed the appeals regarding the admissibility of Cenvat credit on Basic Excise Duty used for Education Cess and Higher Education Cess during a specific period. The Tribunal found that the issue had been settled by the Hon'ble Gujarat High Court and previous Tribunal decisions. Consequently, the orders passed by the Commissioner (Appeals) were set aside, and the appeals were allowed with any necessary relief according to the law.

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Issues:
Admissibility of Cenvat credit on Basic Excise Duty utilized for Education Cess and Higher Education Cess during June 2010 to July 2011.

Analysis:
The appeals were filed against orders passed by the Commissioner (Appeals), C.Ex. & S. Tax, Rajkot. The main issue was whether the Cenvat credit availed on Basic Excise Duty and used for Education Cess and Higher Education Cess during a specific period was admissible. The appellant's advocate argued that the issue had been settled by the Hon'ble Gujarat High Court in a specific case, followed by the Tribunal in other cases. The Commissioner of Central Excise, Rajkot had also dropped the demand against the appellant for a subsequent period based on these judgments.

The Authorized Representative for the Revenue reiterated the findings of the Commissioner (Appeals). The Tribunal noted that the issue was indeed covered by the judgment of the Hon'ble Gujarat High Court and decisions of the Tribunal in other cases. As a result, the impugned orders were set aside, and the appeals were allowed with any consequential relief as per law. The judgment was dictated and pronounced in open Court.

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