Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess

Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess https://www.taxtmi.com/article/detailed?id=11192 Entitlement to refund of accumulated and unutilized Cenvat credit of Education Cess and Secondary and Higher Education Cess arises where such credit could not be utilised due to the introduction of GST. Under Rule 3(1)(vi) and (via) of the Cenvat Credit Rules, credit of these cesses is allowable, and limitation does not bar a refund claim for accumulated unutilized credit when utilisation is prevented. en-us Sat, 11 Mar 2023 10:45:13 +0530 Sat, 11 Mar 2023 10:45:13 +0530 TaxTMI RSS Generator Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess https://www.taxtmi.com/article/detailed?id=11192 Entitlement to refund of accumulated and unutilized Cenvat credit of Education Cess and Secondary and Higher Education Cess arises where such credit could not be utilised due to the introduction of GST. Under Rule 3(1)(vi) and (via) of the Cenvat Credit Rules, credit of these cesses is allowable, and limitation does not bar a refund claim for accumulated unutilized credit when utilisation is prevented. Articles Central Excise Sat, 11 Mar 2023 10:45:13 +0530 https://www.taxtmi.com/article/detailed?id=11192