https://www.taxtmi.com/forum/issue?id=107288 Rule 3 of the CENVAT Credit Rules, 2004 does not list Clean Energy Cess on coal as an eligible duty, so credit cannot be taken; moreover, proviso to Rule 3(4) prohibits utilisation of CENVAT credit for payment of the Clean Energy Cess, requiring the cess to be paid in cash. Finance Act provision treats the cess as additional to other duties and cesses on coal. A favourable High Court decision on another cess is under appeal, prompting some to recommend awaiting the Supreme Court outcome. en-us Fri, 05 Sep 2014 19:49:27 +0530 Thu, 23 Jan 2025 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107288 Rule 3 of the CENVAT Credit Rules, 2004 does not list Clean Energy Cess on coal as an eligible duty, so credit cannot be taken; moreover, proviso to Rule 3(4) prohibits utilisation of CENVAT credit for payment of the Clean Energy Cess, requiring the cess to be paid in cash. Finance Act provision treats the cess as additional to other duties and cesses on coal. A favourable High Court decision on another cess is under appeal, prompting some to recommend awaiting the Supreme Court outcome. Discussion-Forum Central Excise Fri, 05 Sep 2014 19:49:27 +0530 https://www.taxtmi.com/forum/issue?id=107288