https://www.taxtmi.com/caselaws?id=220306 Cenvat credit of basic excise duty was considered usable for payment of Education Cess and Senior and Higher Education Cess. The Tribunal relied on earlier coordinated Bench rulings, which had been consistently followed, and noted that the High Court had approved the view that such utilisation was permissible and that the revenue's challenge did not give rise to a substantial question of law. On that basis, utilisation of the credit for discharging Education Cess and Senior and Higher Education Cess was treated as permissible, and the assessee prevailed. en-us Fri, 11 Jan 2013 00:00:00 +0530 Wed, 16 Jan 2013 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220306 Cenvat credit of basic excise duty was considered usable for payment of Education Cess and Senior and Higher Education Cess. The Tribunal relied on earlier coordinated Bench rulings, which had been consistently followed, and noted that the High Court had approved the view that such utilisation was permissible and that the revenue's challenge did not give rise to a substantial question of law. On that basis, utilisation of the credit for discharging Education Cess and Senior and Higher Education Cess was treated as permissible, and the assessee prevailed. Case-Laws Central Excise Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220306