2016 (4) TMI 1437

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....o the assessee to utilize Cenvat credit for payment of education cess and secondary and higher secondary education cess. Relying on the judgment of this Court in case of Commissioner, Central Excise, Customs and Service Tax, Vapi v. M/s. Mudra Industries Textiles, dated 23-7-2012 in Tax Appeal No. 2210 of 2010. Counsel for the Revenue, however, submitted that in the case before the High Court, the....