TMI Blog2023 (10) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT HYDERABAD] has rejected the claim for refund of unutilized cess from ineligibility after substitution of the existing tax regime with the new levy, there are several other decisions which have allowed refund of this very cess. On perusal of the said decisions, viz., that of the Tribunal in Schlumberger Asia Services Ltd [ 2021 (5) TMI 954 - CESTAT CHANDIGARH] and in re International Seaport Dredging Pvt Ltd [ 2022 (6) TMI 822 - CESTAT CHENNAI] it is seen to pertain to monetization of the cess - It would appear that the decision of the Tribunal in re Mylan Laboratories Ltd did not have the benefit of judicial determination that prompted subsequent decisions of the Tribunal. The matter is remanded back to the original authority for re-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and service tax (GST) with effect from 1st July 2017, had taken recourse to the transitional provision enabling carry forward of the closing balance thereof as input tax credit in the successor scheme; however, by amendment of 30th August 2018, carry forward of such cess was debarred with retrospective effect and, having reversed the credit, sought refund thereof under section 11B of Central Excise Act, 1944 as was claimed to be permissible for unutilized and non-transferred credit. 2. The lower authorities held that the restrictive nature of credit permitted for Krishi Kalyan Cess (KKC), allowing utilization thereby only for discharge of the same cess on rendering of taxable service by the appellant, precluded the carry forward , and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication had been filed under section 11B of Central Excise Act, 1944 and that, in the circumstances narrated in the impugned order including the retrospective debarment of transition of such cess, legislative intent of erasure of credit is evident. Reliance was placed on the decision of the Hon ble High Court of Jharkhand in Rungta Mines Ltd V. Commissioner of Central Goods and Service Tax and Central Excise, Jamshedpur [2022-TIOL-252-Hon'ble High Court JHARKHAND-GST] and the decision of the Tribunal in Mylan Laboratories Ltd v. Commissioner of Central Tax and Customs, Guntur [2020-TIOL-576-CESTAT-HYD]. 5. It appears that the appellant, having taken credit in the successor tax regime as provided for in the Central Goods and Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal referred supra. As pointed out by the Learned Counsel, the issue had also been decided by order [Final Order no. 50284/2022 dated 28th March 2022] of the Tribunal in Nu Vista Limited v. Commissioner (Appeals), CGST, Central Excise, Raipur while disposing of appeal [E/52318/2019] against order [order in-original no. BHO-EXCUS-002-APP-034-19-20 dated 12th June 2019] of Commissioner (Appeals), CGST Central Excise, Raipur, to hold that 26. In the present case, the plea of the appellant is not for adjustment of the credit on cess amount against payment of excise duty or service tax, but it is for refund of credit accumulated on account of payment of tax on cess. This decision would, therefore, not help the respondent. 27. Learned autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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