TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether Cenvat credit of basic excise duty could be utilized for payment of Education Cess and Secondary and Higher Education Cess while availing Notification No. 39/2001-CE.
Analysis: The issue had already been decided by the Tribunal in earlier matters and was treated as no longer res integra. The settled view was that an assessee availing the area-based exemption under Notification No. 39/2001-CE was entitled to use Cenvat credit of basic excise duty for discharge of Education Cess and Secondary and Higher Education Cess. Following that consistent line of decisions, the impugned order could not be sustained.
Conclusion: The appellant was entitled to utilize Cenvat credit of basic excise duty for payment of Education Cess and Secondary and Higher Education Cess.
TaxTMI 
TaxTMI 
