https://www.taxtmi.com/caselaws?id=423981 The Tribunal allowed the appeal for refund of Education cess, Secondary and Higher Education cess, and Krishi Kalyan cess under CENVAT credit, despite policy decisions against utilizing accumulated cess credit post-phase-out. Relying on precedents like Emami Cement Ltd. and Schlumberger Asia Services Ltd., the Tribunal emphasized CENVAT credit as a vested right and granted the refund claim, setting aside the rejection and providing consequential reliefs. en-us Fri, 17 Jun 2022 00:00:00 +0530 Mon, 20 Jun 2022 08:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423981 The Tribunal allowed the appeal for refund of Education cess, Secondary and Higher Education cess, and Krishi Kalyan cess under CENVAT credit, despite policy decisions against utilizing accumulated cess credit post-phase-out. Relying on precedents like Emami Cement Ltd. and Schlumberger Asia Services Ltd., the Tribunal emphasized CENVAT credit as a vested right and granted the refund claim, setting aside the rejection and providing consequential reliefs. Case-Laws Service Tax Fri, 17 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423981