https://www.taxtmi.com/caselaws?id=411235 The Tribunal held that the appellant wrongly transferred cenvat credit of education cess and higher education cess to GST, leading to a demand for recovery. The matter was remanded for verification of specific claims and quantification of irregularly transferred credit, interest, and penalties. The Tribunal emphasized that unutilized Input Tax Credit cannot be transitioned for Cess not subsumed in GST laws, citing legal precedents. en-us Wed, 18 Aug 2021 00:00:00 +0530 Tue, 23 Nov 2021 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411235 The Tribunal held that the appellant wrongly transferred cenvat credit of education cess and higher education cess to GST, leading to a demand for recovery. The matter was remanded for verification of specific claims and quantification of irregularly transferred credit, interest, and penalties. The Tribunal emphasized that unutilized Input Tax Credit cannot be transitioned for Cess not subsumed in GST laws, citing legal precedents. Case-Laws Central Excise Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411235