CENVAT Credit - clean energy cess on Coal - A plain reading of ...

Cenvat Credit Rules: Clean Energy Cess on Coal Not Eligible for Cenvat Credit u/r 3, Upholds 'Polluter Pays' Principle.

July 31, 2019

Case Laws Central Excise AT

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 the CEC collected by the Government is returned 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’ - credit not allowed

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CENVAT Credit - clean energy cess on Coal - A plain reading of ...

Cenvat Credit Rules: Clean Energy Cess on Coal Not Eligible for Cenvat Credit u/r 3, Upholds 'Polluter Pays' Principle.

July 31, 2019

Case Laws Central Excise AT

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