N K GOEL AND BROS.

[2021] 132 taxmann.com 165 (Ahmedabad - CESTAT)[09-11-2021]   GST Update: Refund of education cess and secondary and higher education cess lying unutilized as on 30-6-2017 is admissible and payable in cash CESTAT, AHMEDABAD BENCH Atul Ltd. vs. Commissioner of Central Excise & Service Tax-Vadodara-II ·        Refund - Cenvat credit of Education Cess - Balance of Education Cess (E-Cess) and Secondary and Higher Education Cess (SHE Cess) lying unutilized – ·        Refund claim filed for such cess on implementation of Goods and Services Tax – ·        E-Cess and SHE Cess were leviable till 28-4-2015 and not thereafter – ·        Cenvat credit of such cess paid on inputs or capital goods received in the factory on or after 1-3-2015 can be utilized for payment of excise duty as per Notification No. 12/2015-C.E. (N.T.) – ·        Accumulated credit of cess could not be utilized till 30-6-2017 by appellant – ·        Unutilised cred

GST : Where applicant is engaged in business of printing of Pre examination items, printing of Post examination items and scanning and processing of results of examinations for Mumbai University Examination Committee, Bihar University Examination Committee and JNTU Kakinada, activities undertaken by applicant be treated as exempted supply of services in terms of Sl No. 66 of Notification No. 12/2017 - Central Tax (Rate), dated 28-6-2017 [2021] 131 taxmann.com 291 (AAR - ANDHRA PRADESH) AUTHORITY FOR ADVANCE RULINGS, ANDHRA PRADESH Hitech Print Systems Ltd., In re D. RAMESH  AND  A. SYAM SUNDAR , MEMBER AAR NO. 24/AP/GST/2020 DECEMBER  15, 2020  -- CA Yashu Goel 9899263490 M/s N.K. Goel & Bros. Chartered Accountants www.TaxingNarad.COM