https://www.taxtmi.com/caselaws?id=339366 The Member (Judicial) upheld the impugned order, rejecting the Revenue's appeal against a demand notice for recovery of inadmissible credit on CENVAT. The appeal was based on the interpretation of Rule 3(7)(a) of CCR, 2004 regarding eligibility for availing Education Cess and Secondary Higher Cess credit. The Member noted previous Tribunal judgments supporting the Respondent's entitlement to full credit of these cesses, leading to the dismissal of the Revenue's appeal for lacking merit. en-us Fri, 13 Jan 2017 00:00:00 +0530 Sat, 25 Feb 2017 13:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339366 The Member (Judicial) upheld the impugned order, rejecting the Revenue's appeal against a demand notice for recovery of inadmissible credit on CENVAT. The appeal was based on the interpretation of Rule 3(7)(a) of CCR, 2004 regarding eligibility for availing Education Cess and Secondary Higher Cess credit. The Member noted previous Tribunal judgments supporting the Respondent's entitlement to full credit of these cesses, leading to the dismissal of the Revenue's appeal for lacking merit. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339366