CESTAT upholds utilization of Cenvat Credit of basic Excise Duty for Discharge of Education Cess [Read Order]

CESTAT - Cenvat Credit - Excise Duty - Excise - Discharge - Education Cess - Education - Taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), upheld utilization of cenvat credit of basic excise duty for discharge of education cess. Pursuant to Audit, a notice to show cause was issued seeking recovery under section 11A of the Central Excise Act, 1944, a duty of Rs. 14…

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