https://www.taxtmi.com/caselaws?id=376170 The appeal challenged the demand for recovery of inadmissible CENVAT credit of Clean Energy Cess paid on coal/lignite. The Judicial Member allowed the appeal, setting aside the impugned order and granting the appellant CENVAT credit. It was held that Clean Energy Cess was levied as duty of excise under the Finance Act, making the appellants eligible for the credit. The decision was based on precedent and legal provisions, overturning the Commissioner(Appeals)'s decision and providing relief to the appellant. en-us Fri, 01 Mar 2019 00:00:00 +0530 Mon, 04 Mar 2019 08:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376170 The appeal challenged the demand for recovery of inadmissible CENVAT credit of Clean Energy Cess paid on coal/lignite. The Judicial Member allowed the appeal, setting aside the impugned order and granting the appellant CENVAT credit. It was held that Clean Energy Cess was levied as duty of excise under the Finance Act, making the appellants eligible for the credit. The decision was based on precedent and legal provisions, overturning the Commissioner(Appeals)'s decision and providing relief to the appellant. Case-Laws Service Tax Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376170