https://www.taxtmi.com/caselaws?id=435560 The Tribunal upheld the decision disallowing Cenvat credit on clean energy cess paid on coal, peat, and lignite. It found the clean energy cess to be a fee rather than excise duty or tax, thus ruling out eligibility for Cenvat credit under the Cenvat Credit Rules. The appellant's challenge was dismissed, and the previous order disallowing the credit was upheld, emphasizing that the appellant was not entitled to claim Cenvat credit on the clean energy cess. en-us Tue, 14 Mar 2023 00:00:00 +0530 Thu, 23 Mar 2023 08:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435560 The Tribunal upheld the decision disallowing Cenvat credit on clean energy cess paid on coal, peat, and lignite. It found the clean energy cess to be a fee rather than excise duty or tax, thus ruling out eligibility for Cenvat credit under the Cenvat Credit Rules. The appellant's challenge was dismissed, and the previous order disallowing the credit was upheld, emphasizing that the appellant was not entitled to claim Cenvat credit on the clean energy cess. Case-Laws Central Excise Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435560