2022 (4) TMI 1637

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommissioner that had rejected the refund of accumulated balance amount of credit on education cess, secondary and higher education cess and krishi kalyan cess the cess. 2. The appellant is a manufacturer of power generation/ utilization/transmission/conservation equipments. It supplies these products to NTPC, NHPC, PGCI, State Electricity Board and Private Thermal/Hydro/Nuclear/Power sector establishments. 3. Prior to 01.03.2015, cess was leviable on goods manufactured by the appellant, in addition to excise duty, and the appellant availed CENVAT credit under the provisions of the CENVAT Credit Rules 2004. the Credit Rules on cess paid on procurement of goods and services. However, the notification dated 01.03.2015 exempted levy of the ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ions: (i) Refund of the credit could not have been denied to the appellant merely on the ground that such credit was not utilized prior to GST regime. In this connection, reliance has been placed on the decision of the Tribunal in Slovak India Trading Co. Pvt. Ltd. vs. Commissioner of C. Ex., Bangalore 2006 (205) E.L.T. 956 (Tri. - Bang.) , against which the appeals filed by the department before the Karnataka High Court and the Supreme Court were dismissed. These decisions are reported in 2008 (10) S.T.R. 101 (Kar.) Union of India vs. Slovak India Trading Co. Pvt. Ltd. and 2008 (223) E.L.T. A170 (S.C.) Union of India vs. Slovak India Trading Co. Pvt. Ltd.; (ii) Reliance has also been placed upon the following decisions of the Tribunal:....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entral Tax, Bangalore North 2021-VIL-289-CESTAT-BLR-ST. 6. Shri Amit Bharadwaj, learned authorized representative appearing for the Department, however, made the following submissions: (i) The assessee cannot claim cash refund or encashment of unutilized and unavailed amount of credit. In support of this connection reliance has been placed on the decision of a learned Member of the Tribunal in Bharat Electricals Ltd. vs. Commissioner of C.T., Secunderabad-ST 2020 (41) G.S.T.L 465 (Tri.-Hyd); (ii) Since cess was not payable after the cut-off date, disallowing credit thereafter is justified. In support of this contention, reliance has been placed on the judgment of the Delhi High Court in Cellular Operators Association of India vs. Union....