CENVAT Credit - clean energy cess on coal imported by them for ...

Central Excise

July 17, 2019

CENVAT Credit - clean energy cess on coal imported by them for use in their factory - If the CEC collected by the Government is returned to the assessee through the backdoor in the form of CCR, 2004, we will be doing a great disservice to the country by replacing the principle of ‘Polluter pays’ with ‘Pollution pays’ - the assessees are not entitled to Cenvat credit under Rule 3 of CCR, 2004.

View Source

← Previous Next →

CENVAT Credit - clean energy cess on coal imported by them for ...

Central Excise

July 17, 2019

You may also like:

CENVAT Credit - clean energy cess on Coal - A plain reading of Rule 3 of CCR, 2004 shows that it does not include CEC imposed in FA, 2010 in list for Cenvat credit - If...

CENVAT Credit - Clean Energy Cess - the intent of legislation is very clear not to allow the cenvat credit of Clean Energy Cess. This is evident as the Central...

Levy of Cess under Clean Energy Cess’ 2010 - The court held that the revenue could levy Clean Energy Cess on coal produced and lying in stock as of 30th June 2017, as...

CENVAT Credit - the clean energy cess being actually in the nature of fee and not tax/ excise duty that the appellant is not entitled for availing cenvat credit thereupon

The Clean Energy Cess and States Compensation Cess are entirely different from each other, payment of Clean Energy Cess was for different purpose and has no bearing or...

GST Rates - HSN Code - Imported coal will attract GST compensation cess @ ₹ 400 per tonne.

Levy of clean energy Cess payable - Import of Low Ash Metallurgical Coke - there is no charge of Clean Energy Cess on goods falling under Customs Tariff Heading 2704. - AT

CENVAT Credit (Seventh Amendment) Rules, 2016 - Krishi Kalyan Cess shall be allowed as Cenvat Credit - Cenvat Credit (other than Krishi Kalyan Cess) cannot be utilized...

Validity of availing CENVAT credit of CVD paid on import of coal - The department argued that granting credit to buyers of imported coal, while domestic coal buyers...

Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

Duty Drawback - assessee was eligible for the drawback benefit in respect of electrical energy - Brand rate fixation for electrical energy and clean energy cess exported...

CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

Cenvat Credit - Input Services - housekeeping services keeping he factory premises neat and clean and construction services for construction of certain office rooms in...

Levy of Clean Energy Cess - non movement of raw coal nor coal after its processing beyond the coal mines - Prima-facie, either view, the one adopted by Revenue and the...

Quick Updates: