https://www.taxtmi.com/caselaws?id=782173 CESTAT (LB) held that Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess, abolished in 2015, could not be transitioned as Cenvat Credit into the GST regime under Section 140(1) CGST Act. Relying on the statutory Explanations and CBEC Circular, the Tribunal concluded these cesses were excluded from "eligible duties and taxes" and, having been subsumed before GST without a corresponding levy under CGST, were not admissible as ITC. The Tribunal further held that refund claims for such blocked credits were governed by Section 11B CEA 1944 and had to be filed within one year from the dates of blockage in 2015; claims filed after 2016 are time-barred, and Section 142(3) CGST cannot be invoked to bypass limitation. en-us Thu, 20 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 13:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782173 CESTAT (LB) held that Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess, abolished in 2015, could not be transitioned as Cenvat Credit into the GST regime under Section 140(1) CGST Act. Relying on the statutory Explanations and CBEC Circular, the Tribunal concluded these cesses were excluded from "eligible duties and taxes" and, having been subsumed before GST without a corresponding levy under CGST, were not admissible as ITC. The Tribunal further held that refund claims for such blocked credits were governed by Section 11B CEA 1944 and had to be filed within one year from the dates of blockage in 2015; claims filed after 2016 are time-barred, and Section 142(3) CGST cannot be invoked to bypass limitation. Case-Laws Central Excise Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782173