https://www.taxtmi.com/caselaws?id=418867 Cenvat credit was treated as admissible on Sugar Cess under Section 3(4) of the Sugar Cess Act, 1982 read with Rule 3(1) of the Cenvat Credit Rules, 2004, because the levy was linked to the Central Excise framework. The Tribunal distinguished authorities concerning education cess exemption as unrelated to credit eligibility. It further held that refund could not be withheld merely because a parallel demand on the same issue and period was pending adjudication, since the credit entitlement had already been decided in the assessee's favour. The refund claim was therefore allowed and the departmental challenge failed. en-us Thu, 24 Feb 2022 00:00:00 +0530 Mon, 10 Oct 2022 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418867 Cenvat credit was treated as admissible on Sugar Cess under Section 3(4) of the Sugar Cess Act, 1982 read with Rule 3(1) of the Cenvat Credit Rules, 2004, because the levy was linked to the Central Excise framework. The Tribunal distinguished authorities concerning education cess exemption as unrelated to credit eligibility. It further held that refund could not be withheld merely because a parallel demand on the same issue and period was pending adjudication, since the credit entitlement had already been decided in the assessee's favour. The refund claim was therefore allowed and the departmental challenge failed. Case-Laws Central Excise Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418867