https://www.taxtmi.com/caselaws?id=769407 CESTAT Hyderabad dismissed the appeal seeking refund of Education Cess, Secondary Higher Education Cess and Krishi Kalyan Cess. The tribunal held that amendment to Section 140(1) of CGST Act, 2017 with retrospective effect from 01.07.2017 excluded cesses from "eligible duties and taxes" definition, making credit unavailable ab initio for GST utilization. Cesses carried forward under pre-GST regime through transitional provisions cannot be transmitted via Tran-1 or claimed as refund. The decision aligned with SC and HC precedents establishing non-refundability of education cesses. en-us Thu, 24 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769407 CESTAT Hyderabad dismissed the appeal seeking refund of Education Cess, Secondary Higher Education Cess and Krishi Kalyan Cess. The tribunal held that amendment to Section 140(1) of CGST Act, 2017 with retrospective effect from 01.07.2017 excluded cesses from "eligible duties and taxes" definition, making credit unavailable ab initio for GST utilization. Cesses carried forward under pre-GST regime through transitional provisions cannot be transmitted via Tran-1 or claimed as refund. The decision aligned with SC and HC precedents establishing non-refundability of education cesses. Case-Laws Central Excise Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769407