https://www.taxtmi.com/caselaws?id=408850 The Tribunal allowed the appeal by remanding the matter back to the Commissioner(Appeals) for reconsideration on merits. The dismissal of the appeal due to non-compliance with predeposit was deemed unjustified as the duty was paid through debiting the cenvat credit account. It was clarified that education cess and secondary education cess cannot be carried forward as eligible cenvat credit. The authorities were directed to consider relevant provisions of the CGST Act, 2017 and CBIC Circular in reaching a decision, ensuring principles of natural justice are upheld in further proceedings. en-us Thu, 17 Jun 2021 00:00:00 +0530 Fri, 14 Jan 2022 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408850 The Tribunal allowed the appeal by remanding the matter back to the Commissioner(Appeals) for reconsideration on merits. The dismissal of the appeal due to non-compliance with predeposit was deemed unjustified as the duty was paid through debiting the cenvat credit account. It was clarified that education cess and secondary education cess cannot be carried forward as eligible cenvat credit. The authorities were directed to consider relevant provisions of the CGST Act, 2017 and CBIC Circular in reaching a decision, ensuring principles of natural justice are upheld in further proceedings. Case-Laws Central Excise Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408850