https://www.taxtmi.com/caselaws?id=382115 The Tribunal held that the clean energy cess is classified as a fee, not a duty of excise or tax, making it ineligible for cenvat credit under Rule 3 of CCR, 2004. The Order-in-Original was upheld, dismissing the appeal and confirming the recovery of availed cenvat credit on the clean energy cess. The Tribunal emphasized that the clean energy cess must be paid in cash, aligning with its specific purpose for clean energy initiatives. en-us Mon, 24 Jun 2019 00:00:00 +0530 Wed, 22 Jan 2020 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382115 The Tribunal held that the clean energy cess is classified as a fee, not a duty of excise or tax, making it ineligible for cenvat credit under Rule 3 of CCR, 2004. The Order-in-Original was upheld, dismissing the appeal and confirming the recovery of availed cenvat credit on the clean energy cess. The Tribunal emphasized that the clean energy cess must be paid in cash, aligning with its specific purpose for clean energy initiatives. Case-Laws Central Excise Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382115