https://www.taxtmi.com/caselaws?id=426172 An assessee availing the area-based exemption under Notification No. 39/2001-CE was entitled to use Cenvat credit of basic excise duty to discharge Education Cess and Secondary and Higher Education Cess. The Tribunal treated the issue as no longer res integra, relying on its earlier consistent decisions on the same point. On that settled view, the contrary order was unsustainable, and the credit utilisation was permitted. en-us Thu, 21 Jul 2022 00:00:00 +0530 Tue, 09 Aug 2022 08:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426172 An assessee availing the area-based exemption under Notification No. 39/2001-CE was entitled to use Cenvat credit of basic excise duty to discharge Education Cess and Secondary and Higher Education Cess. The Tribunal treated the issue as no longer res integra, relying on its earlier consistent decisions on the same point. On that settled view, the contrary order was unsustainable, and the credit utilisation was permitted. Case-Laws Central Excise Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426172