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Carry forward of cesses as ITC through TRAN-1 by the appellant is not proper and in the instant case ample statutory provisions are available to restrict admissibility of cesses as ITC in GST to appellant.

Section 140 of the CGST Act — Transitional Credit — The appellant engaged in the manufacturing of Excisable goods i.e. VE Distributor Fuel Injection Pump, Components of VE Pump failing under Chapter heading No.84133010 and 73181500. It is alleged that they have wrongly transferred Cenvat Credit of Educational Cess, Secondary & Higher Sec. Edu. Cess and KKC amounting to Rs. 42,02,615/- in TRAN-1. The adjudicating authority vide order dated 10.06.2020 has confirmed the demand of ITC/Credit amounting to Rs. 42,02,615/- carried forward in their TRAN-1. The appellant being aggrieved with the impugned order filed appeal. The authority observed that “eligible duty” occurring in Section 140(1) of the Act, 2017 cannot include the CENVAT Credit pertaining to Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess as these are additional levy and had not been specifically provided in the Section. Held that:- The Hon’ble authority rejected the appeal.
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