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1. Levy of Education-cess – if customs duty is exempted in favour of assesse, then education cess on imported goods is also not to be levied and collected - HC

2. Education Cess - Sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - AT

3. Levy of ‘education cess’ and ‘higher education cess’ - DTAA between India and Singapore - education cess cannot indeed be levied in respect of tax liability of the...

4. Utilization of Cenvat Credit of basic excise duty - appellant is clearly entitled for utilization of Cenvat Credit of basic excise duty for payment of Education Cess /...

5. CENVAT credit - Education cess and Higher education cess paid on CVD - If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion...

6. Refund of education cess and higher education cess - whether the education cess and higher education cess which were paid along with the excise duty was also liable to...

7. Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s...

8. Whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi...

9. Denial of rebate claim on export of goods - whether payment of CESS would constitute duty and eligible for refund claim - Automobile Cess, Education Cess on Automobile...

10. Refund of the credit which arouse on the ground of Notification No. 15/2015-CE wherein the education cess and higher education cess was merged with the excise duty - The...

11. Union Budget 2015 - Rate of Excise duty revised from 12.36% to 12.5% - Levy of education cess of 1% and 2% on duty of excise removed

12. Utilization of cenvat credit of education cess and secondary and higher education cess paid for payment of basic excise duty - The utilization of the credit is not correct in law.

13. Cenvat Credit - basic excise duty can be utilised for payment of education cess/ higher education cess - AT

14. Utilisation of credit of basic excise duty for discharge of Education Cess and Secondary and Higher Education Cess - decided in favor of assessee - AT

15. Refund claim - EC/SHEC - Area Based Exemption - The appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty...