https://www.taxtmi.com/caselaws?id=260737 The appeals were filed by the assessee and the Revenue against the order of the first appellate authority regarding the utilization of Cenvat credit for payment of educational cess and secondary & higher secondary education cess. The Hon'ble Member (Judicial) observed that the Cenvat Credit Rules, 2004, did not prohibit such utilization during the relevant period, citing various judicial pronouncements. Consequently, the impugned order upholding the disallowance of Cenvat credit utilization was set aside. The Member also dismissed the Revenue's appeal on penalty imposition. The assessee's appeal was allowed, while the Revenue's appeal was rejected. en-us Fri, 27 Jun 2014 00:00:00 +0530 Mon, 22 Jun 2015 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260737 The appeals were filed by the assessee and the Revenue against the order of the first appellate authority regarding the utilization of Cenvat credit for payment of educational cess and secondary & higher secondary education cess. The Hon'ble Member (Judicial) observed that the Cenvat Credit Rules, 2004, did not prohibit such utilization during the relevant period, citing various judicial pronouncements. Consequently, the impugned order upholding the disallowance of Cenvat credit utilization was set aside. The Member also dismissed the Revenue's appeal on penalty imposition. The assessee's appeal was allowed, while the Revenue's appeal was rejected. Case-Laws Central Excise Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260737