https://www.taxtmi.com/caselaws?id=215821 The Tribunal upheld the Commissioner (Appeals) order allowing the recipient manufacturing unit to claim full credit for Education Cess paid by the 100% EOU. The Tribunal determined that the restriction on credit under Rule 3(7)(a) of the Cenvat Credit Rules, 2004, applied only to basic customs duty and CVD, not to Education Cess or other duties. Citing legal principles and precedents, the Tribunal rejected the Revenue's appeal, affirming the recipient's right to avail full credit for Education Cess, as per established interpretations and judgments. en-us Fri, 27 Jul 2012 00:00:00 +0530 Sat, 18 Aug 2012 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215821 The Tribunal upheld the Commissioner (Appeals) order allowing the recipient manufacturing unit to claim full credit for Education Cess paid by the 100% EOU. The Tribunal determined that the restriction on credit under Rule 3(7)(a) of the Cenvat Credit Rules, 2004, applied only to basic customs duty and CVD, not to Education Cess or other duties. Citing legal principles and precedents, the Tribunal rejected the Revenue's appeal, affirming the recipient's right to avail full credit for Education Cess, as per established interpretations and judgments. Case-Laws Central Excise Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215821