Excise Duty on vehicles. Rs.24J0.93" - as R&
D cess on vehicles and Rs. 1.10.654/- on account of excise duty on spare ... crores, which included accrued
liability of excise duty and R&D cess amounting to Rs 12.87 crores and
consequently, the same were
Dcit Corporate Circle 5(1), Chennai vs Repco Home Finance P Ltd., Chennai on 17
accordingly
denies its liability to pay tax, cess and interest demand here on.
2. That having regard to the facts and circumstances of the case ... accordingly denies its liability to pay tax, cess and interest demand
thereon.
2. That having regard to the facts and circumstances of the case
Finance Act, 2004, the central Government levied education cess as surcharge at the rate of 2% of the aggregate duties of central excise ... Finance Act, 2007, Central Government levied secondary and higher education cess (hereinafter referred to a S&H cess) @1% in the same manner
directions in para 32 of the order Allowed
Levy of Clean Energy Cess
Allowed
Levy of Customs Duty on energy removed
from ... Event
Liberty granted
to approach
after Hon`ble
Levy of Green Energy Cess in Gujarat
Supreme
Court's
Decision
Increase in Sizing Charges
Sargam Retails Pvt. Ltd.
"1] The assessee submits that the education cess and secondary and high education
cess amounting ... raised in the said additional ground to the effect
that the education cess being in the nature of surcharge as explained in the relevant
Memorandum
Duty on vehicles
and Rs.5,84,293/- as R& D cess on vehicles in the relevant
assessment year, the same were allowable deduction ... crores, which included accrued
liability of excise duty and R&D cess amounting to Rs.23.67 crores
and consequently, the same were
payable
by the assessee(s) by way of tax, duty, cess or fee, that if an
assessee(s) pays such tax, duty, cess
circumstances of the case and position on law, the
Education Cess and the Secondary and Higher Education Cess is a disallowable
expenditure ... prohibit the deduction of amounts paid by an assessee towards "Education Cess" or any other
"Cess" and Higher and Secondary Education
Everest Industires Ltd, New Delhi vs Jcit Rg 1, Mumbai on 31 January, 2018
IN
