https://www.taxtmi.com/caselaws?id=768452 CESTAT Bangalore upheld denial of CENVAT credit on Clean Energy Cess paid on coal during September 2014 to June 2017. The tribunal confirmed that CEC is not among specified duties eligible for credit under Rule 3(1) of CCR, 2004. Distinguished the Shree Renuka Sugars case, following Deccan Cements precedent that sugar cess and CEC operate differently. Demand for CENVAT credit recovery confirmed but penalty set aside as matter involved legal interpretation. Appeal disposed. en-us Fri, 04 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768452 CESTAT Bangalore upheld denial of CENVAT credit on Clean Energy Cess paid on coal during September 2014 to June 2017. The tribunal confirmed that CEC is not among specified duties eligible for credit under Rule 3(1) of CCR, 2004. Distinguished the Shree Renuka Sugars case, following Deccan Cements precedent that sugar cess and CEC operate differently. Demand for CENVAT credit recovery confirmed but penalty set aside as matter involved legal interpretation. Appeal disposed. Case-Laws Central Excise Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768452