2018 (5) TMI 183

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....ised Representative Per: Shri M V Ravindran, This appeal is directed against OIA-RAJ-EXCUS-000-APP-030-2017-18 dt 27/07/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-RAJKOT. 2. Heard Ld DR. None appeared on behalf of the appellant despite notice. Since the issue falls in a narrow compass the same is being taken up for disposal in the abs....

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....ective, i.e. to ease cascading effect cenvat credit lying in balance in Secondary and Higher Secondary Education Cess would lapse is as also incorrect as the cenvat credit earned cannot lapse. 5. On careful consideration of the records and submissions made, I find that the First Appellate Authority has clearly recorded a detailed findings, after reproducing the provisions of Rule 3(7)(b) of the....