2015 (6) TMI 662

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd Nainavati (Adv.) For the Respondent : Shri Anand Nainavati (Adv.), Shri Manoj Kutty (AR) ORDER Per : Mr. M.V. Ravindran; These two appeals are filed by the assessee as well as the Revenue against the order of the first appellate authority. Since both the appeals arise out of the same impugned order, they are being disposed of by a common order. 2. The relevant facts that arise for consider....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the same fate. 4. Heard both sides and perused the records. 5. In my considered view, the issue is no more res integra , The provisions of Cenvat Credit Rules, 2004, do not explicitly bar the utilisation of cenvat credit of basic excise duty for discharge of educational cess and secondary and higher secondary education cess for the material period in question. The following cases lay down the l....