https://www.taxtmi.com/caselaws?id=340899 The Tribunal held that the Appellants were entitled to avail CENVAT credit on Education Cess and S&H Education Cess even for the period before the relevant amendment to Rule 3(7)(a) of the CENVAT Credit Rules 2004. The Tribunal emphasized that the clarification in the Rule aimed to remove doubts and not restrict credit, affirming the applicability of Tribunal judgments supporting the Appellants' position. The Tribunal allowed the appeal, citing precedents and granting consequential relief in line with the law, thereby setting aside the earlier order confirming the demand for recovery of availed credit with interest and penalty. en-us Tue, 14 Mar 2017 00:00:00 +0530 Wed, 29 Mar 2017 07:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340899 The Tribunal held that the Appellants were entitled to avail CENVAT credit on Education Cess and S&H Education Cess even for the period before the relevant amendment to Rule 3(7)(a) of the CENVAT Credit Rules 2004. The Tribunal emphasized that the clarification in the Rule aimed to remove doubts and not restrict credit, affirming the applicability of Tribunal judgments supporting the Appellants' position. The Tribunal allowed the appeal, citing precedents and granting consequential relief in line with the law, thereby setting aside the earlier order confirming the demand for recovery of availed credit with interest and penalty. Case-Laws Central Excise Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340899