https://www.taxtmi.com/caselaws?id=219128 The Tribunal granted the waiver of pre-deposit and stayed the recovery of confirmed amounts for M/s. Encore Healthcare Pvt. Ltd., manufacturers of medicaments, in a dispute regarding the availability of Cenvat Credit on Education Cess and Secondary Education Cess paid by 100% EOU suppliers. The Tribunal found that prima facie, credit for Education Cess and Secondary Education Cess is available to the applicants under Rule 3(7) of the Cenvat Credit Rules, post-amendment in 2009. The decision aligned with a previous Tribunal ruling, leading to relief for the applicants in terms of pre-deposit and recovery stay pending appeal resolution. en-us Tue, 28 Feb 2012 00:00:00 +0530 Wed, 05 Dec 2012 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219128 The Tribunal granted the waiver of pre-deposit and stayed the recovery of confirmed amounts for M/s. Encore Healthcare Pvt. Ltd., manufacturers of medicaments, in a dispute regarding the availability of Cenvat Credit on Education Cess and Secondary Education Cess paid by 100% EOU suppliers. The Tribunal found that prima facie, credit for Education Cess and Secondary Education Cess is available to the applicants under Rule 3(7) of the Cenvat Credit Rules, post-amendment in 2009. The decision aligned with a previous Tribunal ruling, leading to relief for the applicants in terms of pre-deposit and recovery stay pending appeal resolution. Case-Laws Central Excise Tue, 28 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219128