Appellant entitled to use cenvat credit for education cess. Previous rulings support credit utilization. Impugned orders set aside.

The appeals were allowed as the appellant was entitled to utilizing the cenvat credit of basic excise duty for payment of education cess and secondary and higher education cess. The Member (Judicial) noted that previous tribunal judgments and the High Court ruling in the case of Madura Industries Textiles supported this position, establishing the legality of such credit utilization. Consequently, the impugned orders were set aside, and the decision was pronounced in open court on 23.12.2022.

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Issues:
Whether the appellant is entitled to utilizing the cenvat credit of basic excise duty for payment of education cess and secondary and higher education cess.

Analysis:
The appellant contended that previous tribunal judgments allowed such utilization of cenvat credit, citing cases like Madura Industries Textiles, Rama Cylinder Pvt Ltd, Mono Steel India Limited, Gallant Metal Ltd, and ASR Multimetals Pvt Ltd & Gallant Metal Ltd. The learned counsel argued that the issue is settled based on these precedents.

The revenue, represented by the Learned Superintendent (AR), reiterated the findings of the impugned order, opposing the appellant's claim.

Upon careful consideration of the submissions and records, the Member (Judicial) found that the issue is no longer res-integra due to the various judgments cited by the appellant's counsel. Notably, the judgment of the Jurisdictional High Court of Gujarat in the case of Madura Industries Textiles established the legality of utilizing cenvat credit of basic excise duty for payment of education cess and secondary and higher education cess. The specific order of the High Court supported this position.

Consequently, the impugned orders were set aside, and the appeals were allowed. The decision was pronounced in open court on 23.12.2022.

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