Refund of un-utilized Cess paid under service tax regime

Last updated: 22 September 2020

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This document explains a significant CESTAT ruling allowing refunds for unutilised Cess (Education Cess, Secondary Higher Education Cess, Krishi Kalyan Cess) accumulated before the GST regime. The ruling clarifies that these accumulated credits, which couldn't be carried forward under GST, are a vested right and do not automatically lapse. It's particularly useful for businesses that had unutilised Cess credits due to exports or deemed exports and faced difficulties in transferring them to the new tax system.

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Submitted by Venkatanarayana GM · Posted 22 September 2020 · Other files by Venkatanarayana GM · Report

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