TaxTMI 
TaxTMI 
2019 (6) TMI 322
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...., 2015 and April, 2015 the officers of the department found that the appellant had wrongly availed and utilized Cenvat Credit of Education Cess (EC) and Secondary & Higher Education Cess (SHEC) to the tune of Rs. 5,34,621/- which was availed on or after 01.03.2015 but before the issue of notification 12/2015-CE (NT) dated 30.04.2015. Prior to the issue of the aforesaid notification, Rule 3(7)(b) of Cenvat Credit Rules, 2004 read as follows: "(b) CENVAT Credit in respect of - i. ...... ii. ...... iii. The education cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004); iiia The secondary and Higher Education Cess on excisable goods leviable under section 136 read wi....
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....anufactured by the manufacturer or for payment of such duty on inputs themselves, if such inputs are removed as such or after being partially processed or on any output service. Provided that the credit of the education cess on excisable goods and the education cess on taxable services can be utilized, either for payment of the education cess on excisable goods or for the payment of the education cess on taxable services. Provided further that the credit of the Secondary and Higher Education Cess on excisable goods and the Secondary and Higher Education Cess on taxable services can be utilized, either for payment of the Secondary and Higher Education Cess on excisable goods or for the payment of the Secondary and Higher Education Cess....
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....y and Higher Education Cess paid on capital goods received in the factory of manufacture of final product in the financial year 2014-15 can be utilized for payment of the duty of excise specified in the First Schedule to the Excise Tariff Act : Provided also that the credit of Education Cess and Secondary and Higher Education Cess paid on input services received by the manufacturer of final product on or after the 1st day of March, 2015 can be utilized for payment of the duty of excise specified in the First Schedule to the Excise Tariff Act." 5. It is the case of the revenue that the notification specifically states that it shall come into force from the date of publication in the official gazette. There is nothing in the notification....