Please advice

[SUSHIL SOMAWANSHI]

Dear Sir,

We debited excise duty form Cenvat ,EDN Cess & SHE Cess. But now we don’t have enough balance in EDN cess & SHE cess. So please advice me can I utilise Cenvat basic excise duty, Edn Cess & She Cess

Thanks & Regards,

Sushil

AI Summary

Cenvat Credit Cannot Offset EDN or SHE Cess Due to Legal Restrictions, Refund Claims Rejected by Authorities. A user inquired about utilizing Cenvat basic excise duty, EDN Cess, and SHE Cess due to insufficient balances in EDN and SHE Cess accounts. One respondent requested clarification of the query, while another advised that adjustments cannot be made from basic excise duty and suggested depositing through GAR-7 Challan. A third respondent referenced a legal judgment indicating that the law does not permit using Cenvat credit for cess payments, highlighting that education cess credits can only be used for education cess payments. The judgment rejected a refund claim, siding with revenue authorities.