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HomeIndirect TaxesNo Double Recovery If Credit Already Reversed, Verification Ordered: CESTAT Remands EC...

No Double Recovery If Credit Already Reversed, Verification Ordered: CESTAT Remands EC & SHEC Refund Dispute

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh Bench has held that recovery proceedings for inadmissible Education Cess (EC) and Secondary & Higher Education Cess (SHEC) cannot be sustained if such credit has already been reversed by the assessee, while remanding the matter for factual verification. The bench of S. S. Garg (Judicial Member)…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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