2022 (10) TMI 799

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....nt of duty in December 2016. 3. The brief facts are that the appellant is a manufacturer of AC Conductors, which are used in transmission of electricity. As on 28.02.2015, the appellant had a credit balance in the Cenvat Register of Education Cess and Secondary & Higher Education Cess of Rs.3,27,325/-. 4. Under the provisions of Cenvat Credit Rules, Rule 3(7)(b), the appellant/assessee was entitled to use the credit in respect of Education Cess and Secondary & Higher Education Cess for payment of Education Cess on duty or taxable services and similarly, credit of Secondary and Higher Education Cess could used for payment of such similar cess on excise duty on output service tax. 5. With effect from 01.03.2015, under the Finance Bil....

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....h of December on 05.01.2017. Subsequently, there was audit of the appellant by the Department in the month of December, 2017 for the period from April to June, 2016, wherein objection was raised for other matters but no objection was raised for erroneous utilization of the amount of cess in December, 2016.Such audit objections were recorded to be satisfied in the 'Monthly Committee Meeting' held on 17.01.2017. Thereafter, there was subsequent audit of the appellant by Revenue, that was in the year June-July, 2018, and in this audit, Revenue pointed out that the appellant have wrongly utilized the cenvat credit of Education Cess and SHE Cess of Rs.3,27,325/- , which was not available to them under the amended provisions of Cenvat Credit Rule....