Clean Energy Cess on coal closing stock as of June 30, 2017, not leviable post-GST

South Eastern Coalfields Limited Vs Commissioner (Audit) (CESTAT Delhi) Introduction: In a significant case heard by the Hon’ble CESTAT, Delhi, the question of imposing Clean Energy/Environment Cess (CEC) on the closing stock of coal as of June 30, 2017, took center stage. The dispute revolved around the interpretation of the Taxation Amendment Act, 2017, and its applicability post-GST. Detailed Analysis: The crux of the matter was whether the liability for CEC was incurred on the closing stock of coal despite the repeal of CEC provisions from July 1, 2017. The Department argued that thoug...