https://www.taxtmi.com/highlights?id=69027 Cash refund of cess credit - The "taking" of the input credit in respect of Education Cess and Secondary and Higher Education Cess in the Electronic Ledger after 2015, after the levy of Cess itself ceased and stopped, does not even permit it to be called an input CENVAT Credit and therefore, mere such accounting entry will not give any vested right to the Assessee to claim such transition and set off against such Output GST Liability after 01.07.2017 - Refund not allowed - AT en-us Sat, 01 Apr 2023 11:06:59 +0530 Sat, 01 Apr 2023 11:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69027 Cash refund of cess credit - The "taking" of the input credit in respect of Education Cess and Secondary and Higher Education Cess in the Electronic Ledger after 2015, after the levy of Cess itself ceased and stopped, does not even permit it to be called an input CENVAT Credit and therefore, mere such accounting entry will not give any vested right to the Assessee to claim such transition and set off against such Output GST Liability after 01.07.2017 - Refund not allowed - AT Highlights Central Excise Sat, 01 Apr 2023 11:06:59 +0530 https://www.taxtmi.com/highlights?id=69027