Cenvat Credit on Clean Energy Cess on Coal

[Vaidyanathan Venkat Raman]

Sir,

Clean Energy Cess levied from July 2010 on domestic and imported coal @ ₹ 50 / ₹ 100 PMT

​Karnataka High Court in Renuka Sugar allowed Cenvat Credit on Sugar Cess even though it is not specified under Rule 3 CCR (deptt appeal pending before Supreme Court)

Whether we can still avail cenvat credit on Clean Energy Cess from July 2010 onwards in Aug-2014 (but not utilise it) as time limit of six months for Input and Input Service will apply w.e.f. 01.09.2014

Pl give suggestions / reply

Rgds

Venkat

AI Summary

Debate on Cenvat Credit Eligibility for Clean Energy Cess on Coal; Awaiting Supreme Court's Verdict on Rule 3. A discussion on a forum revolves around the eligibility of claiming Cenvat Credit on Clean Energy Cess levied on coal since July 2010. Participants debate whether credit can be availed, referencing a Karnataka High Court decision in the Renuka Sugar case, which allowed Cenvat Credit on Sugar Cess. However, the decision is pending appeal in the Supreme Court. Contributors highlight that Clean Energy Cess is not explicitly covered under Rule 3 of the CENVAT Credit Rules, 2004, and emphasize that it must be paid in cash, not through credit. Some suggest waiting for the Supreme Court's judgment before taking further action.