https://www.taxtmi.com/caselaws?id=343641 The appeal challenged the disallowance of CENVAT credit of education cess and secondary & higher education cess on domestic clearance by a 100% Export Oriented Unit. The court distinguished between basic customs duty and additional duty equivalent to central excise duties, limiting CENVAT credit to central excise duties and cess thereof. The penalty was set aside, and the appeal was allowed to that limited extent, as there was no intent to evade duties. en-us Mon, 24 Apr 2017 00:00:00 +0530 Tue, 30 May 2017 06:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343641 The appeal challenged the disallowance of CENVAT credit of education cess and secondary & higher education cess on domestic clearance by a 100% Export Oriented Unit. The court distinguished between basic customs duty and additional duty equivalent to central excise duties, limiting CENVAT credit to central excise duties and cess thereof. The penalty was set aside, and the appeal was allowed to that limited extent, as there was no intent to evade duties. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343641