2023 (1) TMI 688

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....cate for the Appellant Shri. G. Kirupanandan, Superintendent (AR), for the Respondent ORDER This appeal is directed against the de novo order dated 29.10.2020 passed by the Commissioner, Central GST & Central Excise, Daman Commissionerate whereby the learned Commissioner denied the Cenvat Credit in respect of Education Cess and Secondary & Higher Education Cess under the invoice issued by....

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...., hence, the credit balance was lapsed, for this reason also demand is not sustainable. 3. Shri. G. Kirupanandan, learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He submits that there is no dispute that the appellant at the relevant time was not eligible for Cenvat Credit on Education Cess and Secondary & Higher....

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.... Secondary & Higher Education Cess paid by the 100% EOU. The appellant's submission is that the denial of Education Cess was not subject matter of show cause notice. On perusal of the show cause notice, I find that the following proposal was made:- "13. Now, therefore M/s. Micro Inks Limted, Morkhal Init-I, Survey No. 11 & 13 Village Morkhal, Silvassa, are hereby called upon to show cause....

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....Section 11AC of Central Excise Act, 1994". 4.1 From the above proposal in the show cause notice, it can be seen that the demand of Cenvat Credit is not only in respect of basic Excise duty but also of Education Cess and Secondary & Higher Education Cess. Therefore, in this fact it cannot be said that the order denying the Cenvat credit on Education Cess and Secondary & Higher Education Cess is ....