CESTAT Upholds Utilisation of Cenvat Credit of Basic Excise Duty for Payment of Education Cess & Secondary Higher Education Cess [Read Order]

By Devanand T R - On June 26, 2023 1:30 pm - 2 mins read
CESTAT Upholds Utilisation of Cenvat Credit of Basic Excise Duty - CESTAT - Utilisation of Cenvat Credit - Cenvat Credit - Payment of Education Cess & Secondary Higher Education Cess - Taxscan

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that Cenvat Credit of Basic Excise Duty can be utilised for payment of Education Cess and Secondary Higher Education Cess. The appellant assessee, Welspun Corp Limited, a leading company in the steel industry, was represented by R. Subramanya. The assessee contended that the…

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