TMI Blog2019 (6) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... g Cenvat Credit and the appellant is therefore entitle for the refund of it - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 88002 of 2018 WITH Service Tax Appeal No. 88003 of 2018 WITH Service Tax Appeal No. 88012 of 2018 - FINAL ORDER NO. A/86100-86102/2019 - Dated:- 14-6-2019 - SHRI AJAY SHARMA, MEMBER (JUDICIAL) APPERANCE: Shri Mahesh G Raichandani, Advocate for the Appellant Shri S.B. Mane, Asst. Commissioner, Authorised Representative for the Respondent PER: AJAY SHARMA These Appeals are arising out of the impugned order dated 10/04/2018 passed by the Commissioner(Appeals) of Central Tax, Central Excise Service Tax, Raigarh in Order-in-Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id decision is as under:- xxx xxx xxx xxx 5. In order to appreciate the issue involved, its better to have a look at Section 119 of the Finance Act, 2015 which is extracted as under:- Section 119 of the Finance Act, 2015 119. (1) This Chapter shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (2) There shall be levied and collected in accordance with the provisions of this Chapter, a cess to be called the Swachh Bharat Cess, as service tax on all or any of the taxable services at the rate of two per cent on the value of such services for the purposes of financing and promoting Swachh Bharat initiatives or for any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Chapter V of the Finance Act, 1994. In the same way from time to time issues were raised qua Education Cess, Secondary and Higher Education Cess and, Sugar Cess, Automobile Cess etc. which have also been imposed under different statutes and from time to time, as to whether they are in the nature of cess or tax/duty and ultimately those issues were got settled in favour of assessee either Hon ble Supreme Court or by the Hon ble High Court and those were held to be tax/duty. 6. The Hon ble Constitution Bench of the Supreme Court in the matter of Hingir Rampur Coal Co. Ltd. Vs. State of Orissa; 1961(2) SCR 537 laid down the difference between a tax, fee and cess. 7. The Hon ble Supreme Court in the matter of Bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss levied under Section 83 of the Finance Act, 2010 and therefore the ratio laid down by the Hon ble High Court of Karnataka in the case of Sri Renuka Sugars Ltd. is squarely applicable in the facts and circumstances of the case, because the Clean Energy Cess has been levied and collected as duty of excise by virtue of Section 3(1) of Customs Tariff Act. Therefore by relying upon the ratio of the decision of Hon ble High Court of Karnataka in the case of Sri Renuka Sugars Ltd., I am of the view that the impugned order denying the Cenvat credit of Clean Energy Cess is not sustainable in law and I set aside the same by allowing the appeals of the appellant with consequential reliefs, if any. 9. A tax recovered by the government go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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