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Central Excise - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

CESTAT Hyderabad held that Cenvat Credit cannot be claimed on ...


CESTAT Hyderabad upheld denial of Cenvat Credit on Clean Energy Cess for coal use in factory. No interest demanded, penalty set aside. Appeal partly allowed.

Case Laws     Central Excise

May 21, 2024

CESTAT Hyderabad held that Cenvat Credit cannot be claimed on Clean Energy Cess (CEC) as it is not covered u/s 37 of the Central Excise Act. Previous rulings support this decision. Interest was not demanded in the Adjudication Order, and the penalty imposed was set aside. The appeal was partly allowed, affirming the denial of Cenvat Credit on CEC.

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