https://www.taxtmi.com/caselaws?id=436140 The appellant's challenge against the disallowance of Cenvat credit on clean energy cess levied on coal was dismissed. The Tribunal upheld that clean energy cess, although termed as a duty of excise, was classified as a fee due to its specific purpose. As Rule 3 of CCR, 2004 applies only to excise duty or tax, the appellant was not entitled to the credit. The appeal was dismissed, confirming that the clean energy cess is a fee and not a duty or tax, in line with the Tribunal's precedent decision. en-us Tue, 14 Mar 2023 00:00:00 +0530 Thu, 06 Apr 2023 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436140 The appellant's challenge against the disallowance of Cenvat credit on clean energy cess levied on coal was dismissed. The Tribunal upheld that clean energy cess, although termed as a duty of excise, was classified as a fee due to its specific purpose. As Rule 3 of CCR, 2004 applies only to excise duty or tax, the appellant was not entitled to the credit. The appeal was dismissed, confirming that the clean energy cess is a fee and not a duty or tax, in line with the Tribunal's precedent decision. Case-Laws Central Excise Tue, 14 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436140