Respondent No.1 to remit Labour
Signature Not Verified
Digitally signed by
Cess amounting to Rs.2,60,68,814/-, computed ... Building and Other
1
Construction Workers’ Welfare Cess Act, 1996, hereinafter referred to as
the “ Cess Act ”, read with Rules 3 and Rule
decided that
Irrigation Dept. will be requested not to charge the cess or
royalty especially where water is being retained in the same
basin ... addition to wheeling and loss towards transmission and
distribution charges.
… … …
19. Cess/ Royalties for use of water, if decided by the
Government together with
petitioner to show
cause as to why the amount of Education Cess and Secondary and Higher Education Cess ,
which were refunded to the petitioners should ... Finance Act, 2004 , the Parliament levied Education Cess by way of the
Finance Act, 2004 . Education Cess was levied on goods specified in the First
refunded to them earlier deposited by each of the
petitioners as Education Cess and Secondary and Higher
Education Cess.
-28-
2. In order ... this juncture that by
the Finance Act, 2004 , the Parliament levied Education
Cess on certain goods specified in the First Schedule of the
Central Excise
Jauhar University through its Registrar, together have challenged an order of the Cess Assessment Officer, The Building and Other Construction Workers' Welfare Cess ... short, ''the Cess Act '), Rampur dated 28.09.2018, assessing cess under the Act last mentioned, relating to buildings constructed for the University, detailed
availed
inadmissible transitional credit amounting to Rs.3,83,43,693/-
[Ed Cess: Rs.1,46,47,191/-, S.H. Ed Cess ... credit amounting to Rs.3,83,43,753/-
comprising of Ed Cess: Rs.1,46,47,191/-, S.H. Ed Cess
Assistant Labour Commissioner under the Building and Other
Construction Workers' Welfare Cess Act, 1996 . The petitioner-appellant also
challenged the notice of demand dated ... that Section 11 of the
Building and Other Construction Workers' Welfare Cess Act, 1996,
(hereinafter referred to as an Act) provides for an appeal
Prakash Asphalting%Toll Highways ... vs Cess Assessing Officer And By Labour ... on 10 December, 2021
Author: Sujoy Paul
Bench: Sujoy Paul ... PRAKASH ASPHALTING%TOLL HIGHWAYS INDIA LTD. Vs CESS ASSESSING OFFICER AND BY
LABOUR COMMISSIONER AND ANR. AND OTHERS )
Indore, Dated : 10-12-2021
Ms. Kirti
amendment in the
said Notification in respect of Central
Excise Duty, Education Cess and Secondary &
Higher Secondary Education Cess ('ECSHEC'
hereinafter ... Commissioner (Appeals),
Rajkot on various grounds including on the
ground that Education Cess is an excise
duty and is therefore refundable under
Notification
amount of
Rs.66,66,582/- was debited in respect of education cess and
secondary and higher secondary education cess that were payable ... show cause notice dated
19.11.2019, on the ground that, the education cess that was
wrongly debited from MEIS scrips of the petitioner was not
permissible
