Refund - Education Cess, Secondary & Higher Education Cess and ...

Service Tax

May 31, 2021

Refund - Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess cannot be transferred to GST account and as they were lying unutilized in their cenvat credit account on 30.06.2017, the assesee is entitled to claim the refund thereof. In other words, if the appellant could have filed the refund claim before 30.06.2017 of Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess, the same is admissible to the appellant. - AT

View Source

← Previous Next →

Refund - Education Cess, Secondary & Higher Education Cess and ...

Service Tax

May 31, 2021

You may also like:

Cash Refund of amount remaining unutilized in Education Cess (EC), Secondary & Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - restriction on Carry forward...

Input Tax Credit - transition to GST Regime - The input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess &...

Whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi...

Availment and utilisation of accumulated credit pertaining to Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - Carry...

Cash refund against the accumulated and unutilized Cenvat credit - From the Rule, under clause (vi) and (via), the credit of Education Cess and Secondary and Higher...

Refund of Education Cess and Secondary and Higher Secondary Education Cess inadvertently paid on cesses - machinery provisions under the Central Excise Act, 1944 would...

Recovery of refund already granted - Refund of Education Cess and Secondary & Higher Education Cess - since the assessee has been held entitled to the refund of the...

Refund of Cenvat credit availed on Education Cess and Higher Secondary Education Cess carried forward as on the appointed day i.e. 30.06.2017 in terms of Section 142(3)...

Recovery of refunded earlier, deposited by each of the petitioners as Education Cess and Secondary and Higher Education Cess - erroneous refund or not - under the facts...

Refund/encashment of unutilized CENVAT - Tribunal has committed no error of law in holding that the appellant cannot claim cash refund or encashment of the unutilized...

Seeking refund of amount debited from the MEIS scrips issued to the petitioner in cash - What is the duty to be imposed on the imported goods first be calculated and...

Cash Refund claim of education cess - Transition to GST regime - the appellant are not in a position to utilize Cenvat credit of Education Cess and Secondary and Higher...

Refund of education cess - area based exemption - appellant is entitle for the refund of education cess and secondary and higher education cess paid on clearances of...

Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - In view of the decision of the Tribunal, refund can be...

Debit of Education Cess and Secondary Higher Education cess through MEIS/SEIS scrips - The issue involved herein is no more res judicata and in view of clause 11 of the...

Quick Updates: