https://www.taxtmi.com/caselaws?id=203533 Cenvat credit of basic excise duty could not be used to discharge education cess liability because Rule 3(7)(b) of the Cenvat Credit Rules, 2004 permits utilisation of education cess credit only for payment of education cess on excisable goods or taxable services. A contrary earlier view was treated as per incuriam for being inconsistent with the statute, and refund claims founded on that impermissible utilisation were therefore inadmissible. en-us Wed, 19 Jan 2011 00:00:00 +0530 Thu, 02 Jun 2011 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203533 Cenvat credit of basic excise duty could not be used to discharge education cess liability because Rule 3(7)(b) of the Cenvat Credit Rules, 2004 permits utilisation of education cess credit only for payment of education cess on excisable goods or taxable services. A contrary earlier view was treated as per incuriam for being inconsistent with the statute, and refund claims founded on that impermissible utilisation were therefore inadmissible. Case-Laws Central Excise Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203533