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2022 (6) TMI 822 - AT - Service TaxRefund of unutilized CENVAT credit availed on Education cess, Secondary and Higher Education cess and Krishi Kalyan cess - Time Limitation - section 11B of the Central Excise Act - HELD THAT:- The Tribunal in the case of EMAMI CEMENT LIMITED, NU VISTA LIMITED VERSUS COMMISSIONER (APPEALS) , CGST, CENTRAL EXCISE, RAIPUR [2022 (3) TMI 1254 - CESTAT NEW DELHI] has held that The appellant is, therefore, clearly entitled to the refund of the balance amount of credit of cess and the decision to the contrary taken by the Commissioner (Appeals) cannot be sustained. Appeal allowed - decided in favor of appellant.
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