https://www.taxtmi.com/caselaws?id=128063 The Appellate Tribunal upheld the Lower Appellate Authority's decision, ruling in favor of the Respondents. It concluded that utilizing basic excise duty credit for education cess payment on finished goods was permissible under the relevant legal provisions. The Tribunal found that Rule 7(b) does not restrict the use of basic duty credit for education cess and that the second proviso to Rule 4 does not apply to the Respondents. Consequently, all five appeals from the Department were rejected, affirming the lawfulness of the Respondents' practice. en-us Wed, 25 Apr 2007 00:00:00 +0530 Thu, 19 May 2022 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128063 The Appellate Tribunal upheld the Lower Appellate Authority's decision, ruling in favor of the Respondents. It concluded that utilizing basic excise duty credit for education cess payment on finished goods was permissible under the relevant legal provisions. The Tribunal found that Rule 7(b) does not restrict the use of basic duty credit for education cess and that the second proviso to Rule 4 does not apply to the Respondents. Consequently, all five appeals from the Department were rejected, affirming the lawfulness of the Respondents' practice. Case-Laws Service Tax Wed, 25 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128063