USV Private Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
The CESTAT, Ahmedabad in USV Private Limited v. Commissioner of Central Excise & ST, Daman [Final Order No. A/10198/2023 dated February 6, 2023] has set aside the order of the Revenue Department denying refund of Cenvat credit to the assessee. Held that, the assessee is legally entitled for cash refund of accumulated and unutilized Cenvat credit of Education Cess and Secondary and Higher Education Cess as per Rule 3 of the Cenvat Credit Rules, 2004 (“the Cenvat Credit Rules”), as such credit could not be utilised due to the introduction of Goods and Service Tax (“GST”). Further held that, such refund is not time barred.
Facts:
USV Private Limited (“the Appellant”) has filed this appeal against the order (“the Impugned Order”) passed by the Commissioner of Central Excise, Customs and Service Tax-Daman (“the Respondent”) wherein the refund of unutilized Cenvat credit was denied on the grounds, that the Cenvat credit of Education Cess and Secondary and Higher Education Cess is not admissible and that the refund was time-barred. The Appellant submitted that the issue is no longer res-integra as various high courts have already decided the issue in favour of the assessee.
Issue:
Whether the Appellant is entitled for cash refund against the accumulated and unutilized Cenvat credit of Education Cess and Secondary and Higher Education Cess?
Held:
The CESTAT, Ahmedabad in Final Order No. A/10198/2023 held as under:
