TMI BlogPre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refundedX X X X Extracts X X X X X X X X Extracts X X X X ..... Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded - By: - CA Bimal Jain - Service Tax - Dated:- 10-8-2022 - - The CESTAT, Chennai Bench in the matter of M/S. INTERNATIONAL SEAPORT DREDGING PVT. LTD. VERSUS COMMISSIONER OF GST CENTRAL EXCISE, CHENNAI [2022 (6) TMI 822 - CESTAT CHENNAI] set aside the impugned order pertaining to the rejection of refund o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f unutilized cenvat credit of Education Cess, Secondary and Higher Education cess ( SHEC ) and Krishi Kalyan cess ( KKC ) and has held that such rejection is not justified and assesses is entitled to file the refund claim. Facts: M/s International Seaport Dredging Pvt. Ltd. ( the Appellant ) is a registered company, engaged in providing dredging services , filed r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim under Section 11B of the Central Excise Act, 1944 ( the Central Excise Act ) for the refund of unutilized cenvat credit availed on Education cess, SHEC and KKC and carried forward the same to TRAN-1 after the introduction of the G oods and S ervices T ax ( GST ) . The Revenue Department ( the Respondent ) by an order ( the impugned order ) rejected the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e holding that under Section 140 of the Central Goods and Services Tax Act, 2017 ( the CGST Act ) refund can be sought only for eligible duties and such duties excludes refund of cess. Aggrieved by the impugned order, the A ppellant filed an appeal before the Commissioner. Issue: Whether the Appellant is eligible for refund of Education cess, SHEC and KKC lying un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilized in his Cenvat account? Held: The CESTAT, Chennai Bench in M/S. INTERNATIONAL SEAPORT DREDGING PVT. LTD. VERSUS COMMISSIONER OF GST CENTRAL EXCISE, CHENNAI [2022 (6) TMI 822 - CESTAT CHENNAI] held as under: Relied upon, the judgement of CESTAT in the case SCHLUMBERGER ASIA SERVICES LTD VERSUS COMMISSIONER OF CE ST, GURGAON-I [2021 (5) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 954 - CESTAT CHANDIGARH] in which it was held that the assessee is entitled to file the refund of Education Cess, SHEC and KKC and accordingly t he refund claim is to be allowed subject to verification of the records. Further stated that , w hen GST Regime came in force, credit lying in account of assessee was allowed to be transferred to GST Regime . Also, c redits earned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were vested right and such right would not be extinguished with change of law unless there was specific provision which would debar such refund . Held t hat , the A ppellant is entitled to file the refund claim and rejection of refund is not justified, accordingly, the impugned order is set aside. (Author can be reached at info@a2ztaxcorp.com ) - - Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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