2019 (3) TMI 1373

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....e Respondent(s): Shri Harvinder Singh (AR) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned orders wherein utilization of education cess and higher education cess lying in Cenvat credit account for payment of duty was disallowed. 2. The facts of the case are that during the period 2014-2015 and 2015-2016, the appellant was having a balance in Cenvat credit accoun....

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.... 5. The said issue has been examined by this Tribunal in the case of M/s Paras Petrofils Ltd. Vs. Commissioner of C.Ex. & ST. Surat-II reported in 2018 (10) G.S.T.L 264 (Tri.- Ahmd.) and in the case of PSL Ltd. Vs. Commissioner of C.Ex. & Cus. Vishakhapatnam-I reported in 2014 (312) E.L.T. 245 (Tri.- Bang.) wherein it has been held that Cenvat credit of education cess and higher education cess ....