Sugar Cess though levied as duty of Excise, the said Cess is not ...

Sugar Cess, while an Excise duty, is excluded from Education Cess calculation per Board Circular, August 10, 2004.

March 1, 2017

Case Laws Central Excise AT

Sugar Cess though levied as duty of Excise, the said Cess is not levied by Ministry of Finance and by relying upon the said Board of Circular dated 10.08.2004, Sugar Cess cannot be included for the purpose of computation of Education Cess - AT

View Source

← Previous Next →

Sugar Cess though levied as duty of Excise, the said Cess is not ...

Sugar Cess, while an Excise duty, is excluded from Education Cess calculation per Board Circular, August 10, 2004.

March 1, 2017

Case Laws Central Excise AT

You may also like:

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

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 /...

Seeking refund of amount debited from the MEIS scrips issued to the petitioner in cash - What is the duty to be imposed on the imported goods first be calculated and...

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...

Debit of Education Cess and Secondary Higher Education cess through MEIS/SEIS scrips - The issue involved herein is no more res judicata and in view of clause 11 of the...

Refund of sugar cess paid on raw sugar imported - Though there may be decisions in which it is held that sugar cess is also duty of excise, the circular issued by the...

100% EOU - alleged wrong calculation of Education Cess and Higher Education Cess - double taxation - the education cess and S&H cess would be chargeable only once under...

Valuation - inclusion of paper cess in the calculation of Education Cess and Secondary and Higher Education Cess - They obviously lost sight of the Circular No....

The summary is as follows: The automobile cess is levied under the Industries (Development Regulation) Act, 1951, and the Automobile Cess Rules, 1984, while the...

Cenvat credit on sugar cess - sugar cess levied and collected cannot be equated with duty of central excise and therefore, cannot be treated to be part and parcel of the...

The order dealt with maintainability of petition, liability to pay stamp duty on NCLT order, applicability of res judicata principle, interpretation of fiscal laws,...

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...

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.

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

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...

Quick Updates: