https://www.taxtmi.com/circulars?id=57650 Coal used for captive power generation in manufacturing qualifies as input and tax paid, including compensation cess, is eligible for input tax credit. If goods produced are exported without payment of tax, the unutilized input tax credit attributable to the compensation cess relatable to those zero-rated supplies may be claimed as a refund, subject to the statutory refund provisions and prescribed procedural rules for determining refund amounts. en-us Mon, 13 Aug 2018 00:00:00 +0530 Fri, 16 Nov 2018 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57650 Coal used for captive power generation in manufacturing qualifies as input and tax paid, including compensation cess, is eligible for input tax credit. If goods produced are exported without payment of tax, the unutilized input tax credit attributable to the compensation cess relatable to those zero-rated supplies may be claimed as a refund, subject to the statutory refund provisions and prescribed procedural rules for determining refund amounts. Circulars GST - States Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57650