Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1040 - CESTAT BANGALOREScope of Notification No. 28/2010 exempting eduction cess to the goods falling in Tenth Schedule of Finance Act, 2010 – Exemption post levy of Clean Energy Cess - Waiver of Pre-deposit - Revenue was of the view that Cess is leviable as a percentage of Excise duty and the exemption notifications issued are not applicable to the Cess leviable as a percentage of Central Excise duty – Held that:- Education Cess is leviable under Sections 91 & 93 of the Finance Act, 1994 - All the goods specified in the Tenth Schedule are exempted from Education Cess under the Notification Nos. 28/2010 and 29/2010 and this exemption cannot be applicable only to the cess leviable as a percentage of C.E.C. since no such differentiation has been made - even after Excise duty was introduced on Coal in the Finance Act, 1994, this notification has been left un-amended - Following Commissioner of Cus. & C. Ex., Shillong vs. Dharampal Satypal Ltd. [2011 (8) TMI 99 - GAUHATI HIGH COURT ] - the levy and calculation of Education Cess is independent of levy of Excise duty - it is not necessary that when Excise duty is levied, Cess is consequently leviable and vice versa - the appellant has made out prima facie case in their favour for eligibility of exemption from Education Cess - there shall be waiver of pre-deposit and stay against recovery of dues during pendency of the appeal – Stay granted.
|