https://www.taxtmi.com/forum/issue?id=106636 Credit of education cess in the Cenvat account can be utilised only to discharge education cess (including secondary and higher education cess) and not to pay basic excise duty, service tax or other duties; credits permitted under general utilisation rules may fund payment of education cesses, but the reverse cross utilisation is not allowed. The proviso based restriction operates notwithstanding broader sub rules on credit usage, and judicial authorities have reached conflicting conclusions on this point. en-us Thu, 20 Mar 2014 09:34:28 +0530 Thu, 23 Jan 2025 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106636 Credit of education cess in the Cenvat account can be utilised only to discharge education cess (including secondary and higher education cess) and not to pay basic excise duty, service tax or other duties; credits permitted under general utilisation rules may fund payment of education cesses, but the reverse cross utilisation is not allowed. The proviso based restriction operates notwithstanding broader sub rules on credit usage, and judicial authorities have reached conflicting conclusions on this point. Discussion-Forum Central Excise Thu, 20 Mar 2014 09:34:28 +0530 https://www.taxtmi.com/forum/issue?id=106636