https://www.taxtmi.com/caselaws?id=361634 In this tax case, the HC rejected the applicant's claim for Input Tax Credit (ITC) on Clean Environment Cess paid during coal import. The ruling determined that the transitional credit for Clean Energy Cess was ineligible under existing tax laws. The Authority found the application outside its jurisdictional scope under Section 97(2) of the CGST Act, 2017, and consequently did not admit the request for clarification. en-us Wed, 28 Mar 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361634 In this tax case, the HC rejected the applicant's claim for Input Tax Credit (ITC) on Clean Environment Cess paid during coal import. The ruling determined that the transitional credit for Clean Energy Cess was ineligible under existing tax laws. The Authority found the application outside its jurisdictional scope under Section 97(2) of the CGST Act, 2017, and consequently did not admit the request for clarification. Case-Laws GST Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361634