Setback to Schlumberger: CESTAT Disallows Cenvat Credit of Education and SHE Cess as Refund Not Permissible Post-GST [Read Order]

CESTAT denies Schlumberger Asia’s refund claim, ruling that Cenvat credit of Education and Higher Education Cess is not refundable under the post-GST regime
By Kavi Priya - On May 22, 2025 11:01 am - 2 mins read
SHE Cess - Krishi Kalyan Cess - CESTAT ruling - taxscan

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the refund of Cenvat credit on Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess is not permissible under the GST regime. Schlumberger Asia Services Ltd., the appellant, had filed a refund claim amounting to Rs. 49,28,511 on…

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