https://www.taxtmi.com/caselaws?id=355494 The Appellate Tribunal CESTAT CHENNAI held that the appellant, a manufacturer of non-woven fabrics, was entitled to avail credit on education cess and higher education cess when inputs were supplied by a 100% EOU under Notification No. 23/2003-CE. The Tribunal clarified that credit on the CVD portion, including education cess and SHE cess, was permissible when goods moved from EOU to DTA. Additionally, the Tribunal ruled that the appellant could claim credit on education cess paid for the third time on the CVD portion, setting aside the department's demand and allowing the appeal with consequential reliefs. en-us Fri, 19 Jan 2018 00:00:00 +0530 Thu, 15 Feb 2018 09:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355494 The Appellate Tribunal CESTAT CHENNAI held that the appellant, a manufacturer of non-woven fabrics, was entitled to avail credit on education cess and higher education cess when inputs were supplied by a 100% EOU under Notification No. 23/2003-CE. The Tribunal clarified that credit on the CVD portion, including education cess and SHE cess, was permissible when goods moved from EOU to DTA. Additionally, the Tribunal ruled that the appellant could claim credit on education cess paid for the third time on the CVD portion, setting aside the department's demand and allowing the appeal with consequential reliefs. Case-Laws Central Excise Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355494