TaxTMI 
TaxTMI 
2021 (7) TMI 766
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....Murugappan was fair enough to concede that the issue stands settled against them by the decision of the Hon'ble Delhi High Court in the case of Cellular Operators Association of India Vs UOI - 2018 (4) G.S.T.L. 522 (Del.). It is argued by him that the issue is interpretational in nature and equal penalty imposed is unwarranted. He prayed that the penalty may be set aside. 3. Ld. A.R Shri Arul C. Durairaj supported the findings in the impugned order and also submitted that the decision adverted to by Ld. Counsel for appellant is in favour of the Revenue. 4. Heard both sides. 5. The decision by the Hon'ble Delhi High Court (supra) has analysed the issue whether Education Cess and Secondary & Higher Education Cess can be utilized for paymen....
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....uld not fall foul of vice of discrimination. Article 14 is not offended. In fact, the petitioners do not challenge and question the provisos, albeit seek additional benefit and concession beyond those granted, even though they were never available earlier. .... .... ..... 16. The decision in the case of Eicher Motors Limited and Another (supra) is distinguishable, for in the said case, what was subject matter of challenge was Rule 57F(4A), which had stipulated that unutilized credit as on 16th March, 1995 lying with the manufacturers of tractors under Heading 87.01 or motor vehicles 87.02 and 87.04 or chassis of tractors or motor vehicles under Heading 87.06 shall lapse and shall not be allowed to be utilized for payment of duty on exci....
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....egal ratio in Eicher Motors Limited and Another (supra) was followed in Samtel India Limited (supra) wherein amended Rule 57F(17) of the Central Excise Rules, 1944 was challenged. The Rules had postulated lapsing of credit in case of manufactured goods falling under sub-heading 8540.12, though the proviso had provided for credit of duty in respect of inputs lying in stock or contained in finished goods lying in stocks. It was held that the said scheme of credit of input tax, in view of amended provision, could not be made applicable to goods which had already come into existence and under which the assessee had claimed credit facility. As noticed above, in the present case, credit of EC and SHE could be only allowed against EC and SHE and c....