Supreme Court: General Fraud Allegations Cannot Extend Limitation under Section 74 CGST Act  ||  SC: ‘No Coercive Steps’ Order Cannot Restrain Filing of Charge Sheet  ||  Chhattisgarh HC: Maintenance for Autistic Child May Continue Beyond 18 Until Self-Sufficient  ||  P&H HC: 45-Day Delay in Informing Detenue of Representation Right Violates Article 22(5)  ||  Rajasthan HC Bars Courts from Protecting those Responsible for Building Defects at their Own Peril  ||  Allahabad HC: Clarification Issued Before Decision Applies to Pending Tender Complaints  ||  Allahabad HC: Father’s Custody Cannot be Denied without Proof of Guardianship Unfitness  ||  Bombay High Court: Each Petitioner Must Pay Court Fee Where Causes of Action are Separate  ||  P&H High Court: Counsel’s Ignorance of Readily Available Prior Litigation Amounts to Dereliction  ||  SC: Amendments to Government Orders Must Be Construed Fairly to Prevent Hardship    

CESTAT: No Provision in Cenvat Credit Rules to Allow Cash Refund of Cess in Cenvat Credit Balance - (06 May 2024)

GOODS AND SERVICES TAX

Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that there is no provision in the Cenvat Credit Rules, 2004 or in Central Excise Act, 1944 to allow cash refund of cesses lying in the balance in Cenvat Credit.

Tags : CESTAT   CENVAT CREDIT RULES   CENTRAL EXCISE ACT   CENVAT CREDIT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved