https://www.taxtmi.com/caselaws?id=457984 CESTAT Allahabad allowed appellant's appeal for refund of accumulated credit balance on education cess, secondary and higher education cess, and krishi kalyan cess. The cess levy was exempted from 01.03.2015, leaving unutilized credit balance that could not be used before GST regime. Following Division Bench precedent in Emami Cement and other supporting decisions by HC and SC, CESTAT held that CENVAT credit constituted a vested right and refund could not be denied merely because credit became unutilizable due to exemption notification. Commissioner (Appeals) order dated 25.03.2019 was set aside. en-us Fri, 29 Apr 2022 00:00:00 +0530 Tue, 01 Oct 2024 20:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457984 CESTAT Allahabad allowed appellant's appeal for refund of accumulated credit balance on education cess, secondary and higher education cess, and krishi kalyan cess. The cess levy was exempted from 01.03.2015, leaving unutilized credit balance that could not be used before GST regime. Following Division Bench precedent in Emami Cement and other supporting decisions by HC and SC, CESTAT held that CENVAT credit constituted a vested right and refund could not be denied merely because credit became unutilizable due to exemption notification. Commissioner (Appeals) order dated 25.03.2019 was set aside. Case-Laws Central Excise Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457984