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Nirma Limited, Saurashtra Chemicals Division Of Nirma Ltd, Mac Paper Mills, Aculife Healthcare P Ltd, Nilkanth Specific Family Trust Versus C.C.E. & S.T. -Bhavnagar And C.C.E. & S.T. -Vadodara-I Versus Thermax Ltd

CENVAT credit availed on the Education Cess and Secondary & Higher Education Cess - N/N. 13/2012-Cus and 14/2012-Cus both dated 17.03.2012 - whether the assesse are entitled to cenvat credit of Education Cess and Secondary Higher Education Cess paid on imported goods post March 2012? - Held that - Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance Act, 2004; the Secondary and Higher Education Cess on excisable goods leviable u/s 136 read with Sect....... + More

 

 

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