The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the excess amount paid in service tax can be adjusted against the short payment in education cess.The bench of Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member) has observed that the cenvat credit of basic central excise duty can be utilised for payment of education cess and...