https://www.taxtmi.com/caselaws?id=32018 The Appellate Tribunal CESTAT AHMEDABAD rejected the Revenue's appeals challenging the utilization of Cenvat credit of Basic Excise Duty (BED) for education cess payment. The Tribunal upheld the decision of the Commissioner (Appeals), emphasizing that education cess is classified as a duty of excise and can be paid using BED credit under Rule 3(4) of the Cenvat Credit Rules, 2004. The judgment clarified that BED credit is not restricted from being used for education cess, ultimately allowing such utilization. en-us Thu, 17 Jul 2008 00:00:00 +0530 Thu, 08 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32018 The Appellate Tribunal CESTAT AHMEDABAD rejected the Revenue's appeals challenging the utilization of Cenvat credit of Basic Excise Duty (BED) for education cess payment. The Tribunal upheld the decision of the Commissioner (Appeals), emphasizing that education cess is classified as a duty of excise and can be paid using BED credit under Rule 3(4) of the Cenvat Credit Rules, 2004. The judgment clarified that BED credit is not restricted from being used for education cess, ultimately allowing such utilization. Case-Laws Central Excise Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32018