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2017 (8) TMI 352 - AT - Central ExciseDemand of Education cess and secondary and higher education cess on cesses imposed under the different statutes by the different Ministries other than the Ministry of Finance - Revenue is of the view that for determination of the aggregate of all duties of excise, the cesses levied by the Ministries of Industry and Labour are required to be included - Held that: - the issue stands decided in favour of the appellant in the case of B. S. Patel v. CCE, Indore [2017 (3) TMI 1140 - CESTAT NEW DELHI], where it was held that Education cess (EC) and Secondary Higher Education Cess (SHEC) cannot be computed on the Cesses, which are levied under the Acts administered by the Departments/Ministries other than the Ministry of Finance (Department of Revenue), though the same are collected by the Department of Revenue as per provisions of those Acts - appeal allowed - decided in favor of appellant.
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