2024 (10) TMI 1658

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....NT BY ADV.SRI.JAZIL DEV FERDINANTO, SRI.JOSE JACOB, SMT.SREELEKSHMI BEN, SMT.ANNE MARIA MATHEW FOR THE RESPONDENT : BY SRI.P.R.SREEJITH, STANDING COUNSEL, SRI.GIRISH KUMAR JUDGMENT Dr. A.K. Jayasankaran Nambiar, J. This appeal is filed by the petitioner in W.P.(C).No.28282 of 2022, aggrieved by the judgment dated 03.09.2024 of the learned Single Judge in the writ petition. 2. Since ....

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....was of CENVAT credit of Education cess, Secondary and Higher Education cess and Krishi Kalyan cess that it had availed but could not utilise consequent to the abolition of the levy of the cess in question in 2015 and 2017 respectively. As per the Rules then in force, CENVAT credit availed of Education cess, Secondary and Higher Education cess and Krishi Kalyan cess paid on input goods and services....

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....o amounts that could not have been transitioned into the new GST regime in the first place. The learned Single Judge also noted that as per the erstwhile Rules, there was no provision for seeking a refund of unutilised credit of cess. 5. We have heard Sri.Jose Jacob, the learned counsel appearing for the appellant and also Sri.P.R.Sreejith, the leaned Standing Counsel for the respondents. 6.....