https://www.taxtmi.com/caselaws?id=758661 Kerala HC dismissed the petition seeking refund of unutilized credit for EC, SHEC, and KKC under GST regime. The court held that these cess credits cannot be cross-utilized against Service Tax under Finance Act 1994, nor can they transition under Section 140 of CGST Act. The petitioner's claim for refund under Section 54 of CGST Act was rejected as it applies only to zero-rated supplies or inverted duty structures. The court found no merit in petitioner's contentions despite contrary tribunal decisions. en-us Tue, 03 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 20:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758661 Kerala HC dismissed the petition seeking refund of unutilized credit for EC, SHEC, and KKC under GST regime. The court held that these cess credits cannot be cross-utilized against Service Tax under Finance Act 1994, nor can they transition under Section 140 of CGST Act. The petitioner's claim for refund under Section 54 of CGST Act was rejected as it applies only to zero-rated supplies or inverted duty structures. The court found no merit in petitioner's contentions despite contrary tribunal decisions. Case-Laws GST Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758661