Issue of ITC on clean environment (energy) cess cannot be decided by AAR

M/s Sino Resources (GST AAR Andhra Pradesh)

Issue- Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal?

Held- The subject application filed by the applicant is beyond the jurisdiction of this authority, as it is beyond the domain of Section 97(2) of the Please become a Premium member. If you are already a Premium member, login here to access the full content.