https://www.taxtmi.com/caselaws?id=394472 The tribunal ruled in favor of the appellant, allowing them to claim Cenvat Credit on Education Cess and Secondary and Higher Education Cess. The tribunal held that the appellant is entitled to the credit based on the retrospective effect of the amendment, supported by relevant judgments. The Adjudicating Authority was instructed to recalculate the credit amount accurately. The tribunal dismissed the revenue's appeals pending before higher courts, affirming that the judgments cited by the revenue were not applicable to the case. Overall, the decision favored the appellant, clarifying the application of the relevant legal provisions. en-us Fri, 06 Mar 2020 00:00:00 +0530 Tue, 14 Apr 2020 11:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394472 The tribunal ruled in favor of the appellant, allowing them to claim Cenvat Credit on Education Cess and Secondary and Higher Education Cess. The tribunal held that the appellant is entitled to the credit based on the retrospective effect of the amendment, supported by relevant judgments. The Adjudicating Authority was instructed to recalculate the credit amount accurately. The tribunal dismissed the revenue's appeals pending before higher courts, affirming that the judgments cited by the revenue were not applicable to the case. Overall, the decision favored the appellant, clarifying the application of the relevant legal provisions. Case-Laws Central Excise Fri, 06 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394472