Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Cash Refund claim of education cess - Transition to GST regime - ...

Case Laws     Central Excise

June 26, 2023

Cash Refund claim of education cess - Transition to GST regime - the appellant are not in a position to utilize Cenvat credit of Education Cess and Secondary and Higher Education Cess due to introduction of GST with effect from 01.07.2017 - Refund allowed - AT

View Source

 


 

You may also like:

  1. 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,...

  2. The petitioner's claim for refund of unutilized credit on account of payment of Service Tax, Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi...

  3. Rejection of cash refund claims for Krishi Kalyan Cess under the GST regime. The key points are: The provisions for transition under the GST Act allow certain eligible...

  4. 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...

  5. Cash refund against the accumulated and unutilized Cenvat credit - From the Rule, under clause (vi) and (via), the credit of Education Cess and Secondary and Higher...

  6. Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - In view of the decision of the Tribunal, refund can be...

  7. Cash Refund of amount remaining unutilized in Education Cess (EC), Secondary & Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - restriction on Carry forward...

  8. Refund claim of education cess and S&H education – exempted goods - refund claim of education cess and S&H education was not entertainable - AT

  9. Refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under the transitional provisions of the CGST Act, 2017. The key points are: Cess is a tax...

  10. Refund of Cenvat credit availed on Education Cess and Higher Secondary Education Cess carried forward as on the appointed day i.e. 30.06.2017 in terms of Section 142(3)...

  11. The appellant has correctly taken suo motu Cenvat credit of Education Cess and S&H Education Cess paid by them by utilised Cenvat credit of BED after payment of...

  12. The case involved a dispute regarding the refund of Cenvat duty on education cess and secondary & higher education cess. The appellant, registered in Jammu & Kashmir,...

  13. Whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi...

  14. Cenvat Credit - basic excise duty can be utilised for payment of education cess/ higher education cess - AT

  15. Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

 

Quick Updates:Latest Updates