https://www.taxtmi.com/caselaws?id=253389 CENVAT credit on inputs cleared from a 100% EOU under Notification No. 23/2003-CE was held admissible for cesses where duty was paid under Serial No. 1 of the notification, including for the period before 07.09.2009. While computing credit under Rule 3(7)(a) of the Cenvat Credit Rules, 2004, Education Cess and Secondary and Higher Education Cess were treated as part of the CVD component when they formed part of the duty structure. The document also states that the dispute was debatable, so extended limitation and penalties were not invocable in the absence of suppression or intent to evade. en-us Wed, 19 Nov 2014 00:00:00 +0530 Thu, 18 Jun 2015 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253389 CENVAT credit on inputs cleared from a 100% EOU under Notification No. 23/2003-CE was held admissible for cesses where duty was paid under Serial No. 1 of the notification, including for the period before 07.09.2009. While computing credit under Rule 3(7)(a) of the Cenvat Credit Rules, 2004, Education Cess and Secondary and Higher Education Cess were treated as part of the CVD component when they formed part of the duty structure. The document also states that the dispute was debatable, so extended limitation and penalties were not invocable in the absence of suppression or intent to evade. Case-Laws Central Excise Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253389