https://www.taxtmi.com/caselaws?id=369880 The Tribunal held that the demand of cenvat credit in respect of Education Cess and Secondary & Higher Education Cess was maintained. However, the demand of interest and penalty was set aside as the appellant had not wrongly availed or utilized the credit. The appeal was allowed in favor of the appellant, and the penalty under Section 11AC was deemed not imposable due to no suppression of facts and non-utilization of the credit after reversal. en-us Fri, 02 Nov 2018 00:00:00 +0530 Sat, 03 Nov 2018 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369880 The Tribunal held that the demand of cenvat credit in respect of Education Cess and Secondary & Higher Education Cess was maintained. However, the demand of interest and penalty was set aside as the appellant had not wrongly availed or utilized the credit. The appeal was allowed in favor of the appellant, and the penalty under Section 11AC was deemed not imposable due to no suppression of facts and non-utilization of the credit after reversal. Case-Laws Central Excise Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369880