https://www.taxtmi.com/caselaws?id=752878 The CESTAT Hyderabad held that Cenvat Credit cannot be claimed on Clean Energy Cess paid on imported and domestically purchased coal. The Tribunal relied on its earlier decision in the appellant's case, ruling that Section 37 of the Central Excise Act, 1944, which empowers Cenvat Credit Rules, does not apply to Clean Energy Cess, indicating no legislative intention to allow such credit. While the denial of Cenvat Credit was upheld, no interest was demanded in the adjudication order and the imposed penalty was set aside. The appeal was partly allowed. en-us Wed, 13 Dec 2023 00:00:00 +0530 Mon, 20 May 2024 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752878 The CESTAT Hyderabad held that Cenvat Credit cannot be claimed on Clean Energy Cess paid on imported and domestically purchased coal. The Tribunal relied on its earlier decision in the appellant's case, ruling that Section 37 of the Central Excise Act, 1944, which empowers Cenvat Credit Rules, does not apply to Clean Energy Cess, indicating no legislative intention to allow such credit. While the denial of Cenvat Credit was upheld, no interest was demanded in the adjudication order and the imposed penalty was set aside. The appeal was partly allowed. Case-Laws Central Excise Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752878