Clean Energy Cess leviable even after introduction of GST

Central Coalfields Limited Vs Union of India (Jharkhand High Court) Jharkhand High Court held that Clean Energy Cess is leviable even after introduction of GST. Accordingly, demand of Clean Energy Cess upheld. Facts- The petitioner is a subsidiary of Coal India Limited and is a Category-I Mini Ratna Company since 2007. Vide the present writ petition, the petitioner has challenged the order passed by respondent no. 3, wherein, the respondent no. 3 has confirmed the demand of Clean Energy Cess amounting to Rs. 470,83,42,400/- u/s. 11(A) of the Central Excise Act, 1944 read with Rule 6(5) of the...