https://www.taxtmi.com/caselaws?id=444366 Cenvat credit of Sugar Cess, Education Cess and Secondary and Higher Education Cess paid on imported raw sugar was held allowable because the dispute was covered by the assessee's earlier decision on the identical issue. That prior ruling had been upheld by the High Court and was operating without any stay, so it governed the subsequent case on the same facts. Once the credit was found admissible, the consequential demand of interest and penalty could not survive. The assessee was therefore entitled to avail and utilise the Cenvat credit, and the related interest and penalty were unsustainable. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 13 Oct 2023 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444366 Cenvat credit of Sugar Cess, Education Cess and Secondary and Higher Education Cess paid on imported raw sugar was held allowable because the dispute was covered by the assessee's earlier decision on the identical issue. That prior ruling had been upheld by the High Court and was operating without any stay, so it governed the subsequent case on the same facts. Once the credit was found admissible, the consequential demand of interest and penalty could not survive. The assessee was therefore entitled to avail and utilise the Cenvat credit, and the related interest and penalty were unsustainable. Case-Laws Central Excise Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444366