https://www.taxtmi.com/caselaws?id=362850 Education cess and secondary and higher education cess were treated as duties of excise under the CENVAT scheme, so credit of basic excise duty could be used for their payment where the utilisation rule permits payment of any duty of excise. Applying Rules 3(1) and 3(4) of the CENVAT Credit Rules, 2004 and the consistent view that such cesses are excise duties, the demand was found unsustainable. The appeals succeeded, and the impugned demand, interest and penalties were set aside with consequential relief. en-us Wed, 28 Mar 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362850 Education cess and secondary and higher education cess were treated as duties of excise under the CENVAT scheme, so credit of basic excise duty could be used for their payment where the utilisation rule permits payment of any duty of excise. Applying Rules 3(1) and 3(4) of the CENVAT Credit Rules, 2004 and the consistent view that such cesses are excise duties, the demand was found unsustainable. The appeals succeeded, and the impugned demand, interest and penalties were set aside with consequential relief. Case-Laws Central Excise Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362850