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TMI BlogRefund of C.Cess paid on coal for manufacturing of cokeX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear all Coal is the input for manufacturing of Coke.Coal attracts GST @ 5% and @ 400/- per MT as Compensation Cess whereas the rate of GST in case of coke is 5%. As a manufacturer of coke, it is felt that, we are incurring loss to the extent of amount paid as Compensation cess as C.Cess is not leviable on supply of Coke.Unlike,in Central excise regime, can C.Cess is equatable with tax and the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Section 54 of the CGST Act, 2017 be supportive for claiming refund of such C. Cess . Please share the view - Reply By Shilpi Jain - The Reply = This situation will be viewed as the cess taxable product being used for supply of a product which is cess exempt. So no credit of cess eligible in the first place. Refund is far fetched. In case you export under LUT then cess credit eligible an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d can also claim refund. Circular also aviailable to this effect. - Reply By KASTURI SETHI - The Reply = Sh.Pranab Panda Ji, In my view, compensation cess cannot be equated with tax for the purpose of Section 54 of CGST Act However, the following case laws (pertaining to pre-GST era ) can be useful :- (i) Cess vis- -vis tax - Education Cess, Secondary Higher Education Cess and Krishi Kalyan Cess a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re considered as additional levy and not to be termed as tax/Excise duty . [paras 7, 13]--- held by Commissioner (Appeals), Jaipur in the case of BOSCH LTD 2021 (7) TMI 1 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR (ii) Cenvat - Cess - Sugar cess is duty of Excise and not fee - Payment of duty once established, assessee entitled to the Cenvat credit - Rule 3 of Cenvat Credit Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2004. [paras 33, 40] held by Karnataka High Court in the case of COMMISSIONER OF C. EX., CUS. S.T., BELGAUM Versus SHREE RENUKA SUGARS LTD. 2014 (1) TMI 1469 - KARNATAKA HIGH COURT . (iii) On 12.2.2016, the department has filed SLP with Hon'ble Supreme against the judgement of Karnataka High Court. which is still pending. - Reply By KASTURI SETHI - The Reply = It is relevant to know the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fference among the terms tax, fee and cess Tax, Fee and Cess - Difference between - Tax recovered by Government goes into Consolidated Fund of India which is utilised for all public purposes and no money out of Consolidated Fund of India shall be appropriated except in accordance with law and for purposes and in manner provided in Constitution - Whereas cess or fee does not become part of Consolid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated Fund and earmarked for purpose of services for which same levied - Cess can never become part of Consolidated Fund. [para 8] ----- CESTAT MUMBAI REPORTED in the case of STATE STREET SYNTEL SERVICES PVT. LTD. Versus COMMR. OF CGST C. EX., MUMBAI - 2019 (5) TMI 1568 - CESTAT MUMBAI - Refund of C.Cess paid on coal for manufacturing of coke - Query Started By: - Pranab Panda Dated:- 17-10-2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Last Replied Date:- 21-10-2024 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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