https://www.taxtmi.com/caselaws?id=346842 The Tribunal allowed the appeal, setting aside the order and granting relief in favor of the appellant. It held that previous judgments supported the permissible utilization of CENVAT credit on Basic Excise Duty towards Education Cess and Secondary & Higher Education Cess, contrary to the Revenue's arguments based on area-based exemptions. The appellant successfully challenged the penalty imposed under Rule 15(1) of the Cenvat Credit Rules, 2004, citing legal interpretations and precedents in their favor. en-us Fri, 28 Jul 2017 00:00:00 +0530 Thu, 24 Aug 2017 07:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346842 The Tribunal allowed the appeal, setting aside the order and granting relief in favor of the appellant. It held that previous judgments supported the permissible utilization of CENVAT credit on Basic Excise Duty towards Education Cess and Secondary & Higher Education Cess, contrary to the Revenue's arguments based on area-based exemptions. The appellant successfully challenged the penalty imposed under Rule 15(1) of the Cenvat Credit Rules, 2004, citing legal interpretations and precedents in their favor. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346842