https://www.taxtmi.com/caselaws?id=338496 The tribunal ruled in favor of the appellant, holding that education cess was not applicable on the clearance of imported Base Oil under the Cenvat Credit Rules, 2004. The tribunal determined that since no education cess was paid on the input at the time of procurement and the base oil was manufactured before the imposition of education cess in the Budget of 2004, the demand for education cess on its removal as an input was incorrect. As a result, the tribunal set aside the impugned order, allowed the appeal, and directed for any necessary consequential relief. en-us Fri, 02 Dec 2016 00:00:00 +0530 Wed, 07 Feb 2018 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338496 The tribunal ruled in favor of the appellant, holding that education cess was not applicable on the clearance of imported Base Oil under the Cenvat Credit Rules, 2004. The tribunal determined that since no education cess was paid on the input at the time of procurement and the base oil was manufactured before the imposition of education cess in the Budget of 2004, the demand for education cess on its removal as an input was incorrect. As a result, the tribunal set aside the impugned order, allowed the appeal, and directed for any necessary consequential relief. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338496