Cenvat Credit of Clean Energy Cess not available

J.K. Lakshmi Cement Ltd. Vs Commissioner of Central Excise & Central Goods & Service Tax (CESTAT Delhi)

CESTAT Delhi held that proviso to Rule 3(4) of Cenvat Credit Rules specifically debars the payment of Clean Energy Cess by use of cenvat credit taken under Rule 3(1) of Cenvat Credit Rules. Accordingly, intent of legislation is very clear not to allow the cenvat credit of Clean Energy Cess.

Facts-

The issue involved in these ap

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