https://www.taxtmi.com/caselaws?id=439417 Cenvat credit of basic excise duty may be utilised to pay education cess and secondary and higher education cess where the assessee operates under the relevant area-based exemption notification. CESTAT Ahmedabad followed its earlier decisions and treated the issue as already settled, holding that the controversy was no longer open for reconsideration. The assessee was therefore entitled to use accumulated basic excise duty credit for discharge of both cesses. en-us Wed, 21 Jun 2023 00:00:00 +0530 Fri, 23 Jun 2023 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439417 Cenvat credit of basic excise duty may be utilised to pay education cess and secondary and higher education cess where the assessee operates under the relevant area-based exemption notification. CESTAT Ahmedabad followed its earlier decisions and treated the issue as already settled, holding that the controversy was no longer open for reconsideration. The assessee was therefore entitled to use accumulated basic excise duty credit for discharge of both cesses. Case-Laws Central Excise Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439417