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2021 (8) TMI 813 - CESTAT BANGALOREIrregular transition of CENVAT Credit - transition of education cess and secondary and higher education cess to GST - HELD THAT:- As far as transition of cenvat credit relating to education cess and higher education cess is concerned, the matter has been finally decided by the Hon’ble Division Bench of the Madras High Court in the case of Sutherland Global Services Pvt. Ltd. [2020 (10) TMI 804 - MADRAS HIGH COURT], wherein the Hon’ble Division has held that the appellant has wrongly transferred the cenvat credit of education cess and higher education cess into TRAN1 under GST which is liable to be recovered from the appellant along with interest and penalty. For verification of these facts, the case needs to be remanded back to the original authority and the original authority will examine the evidences which may be submitted by the appellant relating to these two amounts and thereafter will pass a fresh decision relating to the demand of cenvat credit irregularly transferred to TRAN1 and accordingly interest and penalty will be imposed by the original authority - Appeal allowed by way of remand.
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