Refund - Education Cess, Secondary & Higher Education Cess and ...

Case Laws Service Tax

May 31, 2021

Refund - Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess cannot be transferred to GST account and as they were lying unutilized in their cenvat credit account on 30.06.2017, the assesee is entitled to claim the refund thereof. In other words, if the appellant could have filed the refund claim before 30.06.2017 of Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess, the same is admissible to the appellant. - AT

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Refund - Education Cess, Secondary & Higher Education Cess and ...

Case Laws Service Tax

May 31, 2021

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