Refund allowed of Unutilized Education Cess, which couldn't be transitioned into GST
Last updated: 26 August 2021
Court :
CESTAT, Bangalore
Brief :
In Kirloskar Toyota Textile Machinery Pvt. Ltd. v. Commissioner of Central Tax, Bengaluru South GST Commissionerate [Central Excise Appeal No. 20320 of 2020 dated August 19, 2021] Kirloskar Toyota Textile Machinery Pvt. Ltd ('the Appellant') has filed the current Appeal against Order-In-Appeal No. 328/2020 dated June 23, 2020 ('OIA') which upheld the order of rejection of refund of unutilized education Cess ('EC') and Secondary and Higher Education Cess ('SHEC') under Section 140(1) of the Central Goods and Services Tax Act, 2017 ('CGST Act')
Citation :
Central Excise Appeal No. 20320 of 2020 dated August 19, 2021
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 220
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
