https://www.taxtmi.com/caselaws?id=370149 Education cess paid on inputs was held not to qualify automatically as CENVAT credit under the CENVAT Credit Rules, 2004, because a levy collected under another enactment does not become credit unless the rules expressly extend that benefit. The Tribunal therefore sustained denial of the credit and the consequential interest liability. On penalty, it found that the credit had not been utilised and that the legal position was uncertain at the relevant time, so the availment was not treated as a deliberate attempt to evade duty. Penalty was therefore set aside as unwarranted. en-us Tue, 06 Nov 2018 00:00:00 +0530 Mon, 12 Nov 2018 07:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370149 Education cess paid on inputs was held not to qualify automatically as CENVAT credit under the CENVAT Credit Rules, 2004, because a levy collected under another enactment does not become credit unless the rules expressly extend that benefit. The Tribunal therefore sustained denial of the credit and the consequential interest liability. On penalty, it found that the credit had not been utilised and that the legal position was uncertain at the relevant time, so the availment was not treated as a deliberate attempt to evade duty. Penalty was therefore set aside as unwarranted. Case-Laws Central Excise Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370149