Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CENVAT Credit Rules 2004 | Edu Cess & SHE Cess Cannot Be Cross-Utilized for Excise Duty Payment: CESTAT Kolkata
CESTAT Kolkata holds that Education Cess and SHE Cess credits cannot be transferred to the CENVAT credit account for excise duty payment, reinforcing strict segregation under CENVAT Credit Rules 2004. The Tribunal upheld the demand but waived interest and penalty, emphasizing compliance with Delhi HC precedent.