https://www.taxtmi.com/caselaws?id=362950 The Tribunal upheld the impugned order, ruling that the Appellant was not entitled to utilize Cenvat Credit for Education Cess and Secondary Higher Education Cess on tractors. The extended period of limitation was deemed valid due to the Appellant's deliberate actions to evade payment. Interest and penalties were imposed for wilful contravention of provisions. The matter was remanded to verify the correctness of the demand calculation, specifically regarding the inclusion of a previously reversed credit amount of Rs. 9,20,492/-. en-us Wed, 04 Jul 2018 00:00:00 +0530 Fri, 13 Jul 2018 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362950 The Tribunal upheld the impugned order, ruling that the Appellant was not entitled to utilize Cenvat Credit for Education Cess and Secondary Higher Education Cess on tractors. The extended period of limitation was deemed valid due to the Appellant's deliberate actions to evade payment. Interest and penalties were imposed for wilful contravention of provisions. The matter was remanded to verify the correctness of the demand calculation, specifically regarding the inclusion of a previously reversed credit amount of Rs. 9,20,492/-. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362950