Cash refund of cess credit - The "taking" of the input credit in ...

Case Laws Central Excise

April 1, 2023

Cash refund of cess credit - The "taking" of the input credit in respect of Education Cess and Secondary and Higher Education Cess in the Electronic Ledger after 2015, after the levy of Cess itself ceased and stopped, does not even permit it to be called an input CENVAT Credit and therefore, mere such accounting entry will not give any vested right to the Assessee to claim such transition and set off against such Output GST Liability after 01.07.2017 - Refund not allowed - AT

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Cash refund of cess credit - The "taking" of the input credit in ...

Case Laws Central Excise

April 1, 2023

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