https://www.taxtmi.com/caselaws?id=752139 CESTAT New Delhi dismissed the appeal challenging refund denial of Cenvat credit on Education Cess and Higher Secondary Education Cess. The tribunal held that cesses are excluded from eligible duties and taxes under Section 140 of CGST Act 2017, making credit unavailable for GST transition. Since cess levy ceased in 2015, subsequent credit entries in electronic ledger cannot constitute valid input Cenvat credit. The tribunal found no violation of natural justice as appellant filed written submissions and attended hearings. Refund under Section 142(3) CGST Act 2017 was deemed inadmissible. en-us Thu, 02 May 2024 00:00:00 +0530 Sat, 04 May 2024 07:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752139 CESTAT New Delhi dismissed the appeal challenging refund denial of Cenvat credit on Education Cess and Higher Secondary Education Cess. The tribunal held that cesses are excluded from eligible duties and taxes under Section 140 of CGST Act 2017, making credit unavailable for GST transition. Since cess levy ceased in 2015, subsequent credit entries in electronic ledger cannot constitute valid input Cenvat credit. The tribunal found no violation of natural justice as appellant filed written submissions and attended hearings. Refund under Section 142(3) CGST Act 2017 was deemed inadmissible. Case-Laws Central Excise Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752139