CESTAT (LB) held that Education Cess, Secondary and Higher...

CESTAT (LB) held that Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess could not be transitioned as Cenvat credit under s.140(1) CGST Act via TRAN-1, as these cesses were excluded from "eligible duties" and had already been subsumed in 2015 with no corresponding levy under GST. The appellant's act of consolidating such cesses in TRAN-1 did not create any vested right to input tax credit. CESTAT further held that cash refund of accumulated cesses was governed by s.11B CEA and the applicable limitation; since the blockage occurred in 2015 and refund was claimed only in 2021, the claims were hopelessly time-barred. Relief under s.142(3) CGST Act was denied, and refund was rejected.

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