Tax Tribunal Allows Refund Of Education Cess

Legacy indirect tax cases on transition credit against education cess paid may find some reprieve in a recent tax tribunal ruling.  The relief comes from the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, which set aside the tax department's circular on unutilised credit prior to the Goods and Services Tax regime.  Nu Vista Ltd., a manufacturing company, had moved the a…