High Court Upholds Ban on Using Education Cess Credits for Telecom Service Tax Payments, Citing Articles 14, 19(1)(g), 265, 300A.

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....Violation of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India - utilization of credit accumulated on account of Education Cess and Secondary and Higher Education Cess for payment of service tax leviable and payable on telecommunication services - HC dismissed the appeal of the assessee.....