2018 (11) TMI 732

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.... the manufacture and clearance of 'Flexible Polyurethane Cushion' falling under Chapter 94 of CETA, 1985 and are also registered with Service Tax for rendering/receiving various services like 'Goods Transport Agency Service, Security Services' covered under Section 65 of the Finance Act, 1994. The appellants are availing the facility of cenvat credit on input / input services under CENVAT Credit Rules, 2004 (CCR) and utilizing the same for payment of central excise duty. During the course of audit, for the period from 11/2013 to 12/2014, it was observed that the appellant had availed cenvat credit on Education Cess and Secondary Higher Education Cess paid on the imported goods to the extent of Rs. 3,05,426/- on the basis of the Dealer Invoi....

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....ayment of duty in the show-cause notice. He also submitted that proviso of extended period was not mentioned in the show-cause notice. Further the appellant has been filing the return every month showing the CENVAT credit. In support of this submission, he relied upon the following decisions:- i. CCE Vs. Chemphar Drugs & Liniments [1989(40) ELT 276 (SC)] ii. Tamil Nadu Housing Board Vs. CCE [1994(74) ELT 9 (SC)] iii. Continental Foundation JV Vs. CCE [2007(216) ELT 17 (SC)] 4.2. He further submitted that on merits also, the CENVAT credit has been wrongly denied on education cess and secondary higher education cess which was paid by the appellant on the Dealers Invoices issued by M/s. Dow Chemicals International Pvt. Ltd. He furt....