https://www.taxtmi.com/caselaws?id=432941 The appeal challenging the denial of Cenvat credit on Education Cess and Secondary & Higher Education Cess was dismissed by the Appellate Tribunal. The Tribunal held that the denial was within the scope of the show cause notice, which explicitly mentioned these components. The issue of accumulated unutilized credit during the transition to the GST regime was left unresolved for future proceedings. The penalty imposed on the employee was set aside as there was no evidence of malafide intent, leading to the dismissal of the company's appeal and the allowance of the employee's appeal. en-us Mon, 16 Jan 2023 00:00:00 +0530 Wed, 18 Jan 2023 08:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432941 The appeal challenging the denial of Cenvat credit on Education Cess and Secondary & Higher Education Cess was dismissed by the Appellate Tribunal. The Tribunal held that the denial was within the scope of the show cause notice, which explicitly mentioned these components. The issue of accumulated unutilized credit during the transition to the GST regime was left unresolved for future proceedings. The penalty imposed on the employee was set aside as there was no evidence of malafide intent, leading to the dismissal of the company's appeal and the allowance of the employee's appeal. Case-Laws Central Excise Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432941