Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess

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 ...