2024 (10) TMI 1771

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....ICAL) For the Appellant : Shri Rajeev Kumar Agarwal, Advocate For the Respondent : Shri D. Sue, Authorized Representative ORDER : [PER SHRI R. MURALIDHAR] The Appellant was issued a Show Cause Notice dated 15.03.2019 demanding Rs. 211,32,26,400/- in respect of the closing stock of coal accrued by them as on 30th June, 2017 on the ground that they were required to pay Clean Energy Ce....

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....d out, even the Clean Energy Cess has been granted exemption. He produces a copy of the earlier Notification No. 12/2017-CE dated 30th June, 2017 along with the Official Gazette dated 16th August, 2024 wherein the relevant clauses of the Finance Act, 2024 are given. In view of the amendment carried out, he contends that the Appellant is not required to pay the Clean Energy Cess, as demanded and co....

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....ble on such goods under the Central Goods and Service Tax Act, 2017 (12 of 2017), the State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) or the Integrated Goods and Services Tax Act, 2017 (13 of 2017). (c) the appropriate goods and services tax compensation cess, wherever applicable, shall be payable on such goods, if....