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TMI Blog2015 (2) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 91 read with Section 93 of the Finance Act, 2004 and Section 136 read with Section 138 of the Finance Act, 2007, for the purpose of charging education cess and secondary and higher education cess, the excise duty would include only those cess levied as duty of excise, which are levied by the Ministry of Finance, Department of Revenue. Since the oil cess is levied by the Minis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il cess being collected from the appellant in terms of the provisions of Section 15 of the Oil Industries Development Act, 1974. The department being of the view that education cess and secondary and higher education cess is leviable on the oil cess has confirmed the demand of ₹ 21,80,957/- along with interest vide order dated 3-6-2011 passed by the Addl.. Commissioner. This order of the Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l cess being levied under Section 15 of the Oil Industries Development Act is levied by the Ministry of Petroleum Natural Gas and hence, on this cess, education cess and secondary and higher education cess cannot be charged. He also cited the judgement of the Tribunal in the case of Sahakari Khand Udyog Mandli Ltd. v. CCE, Daman - 2008 (232) E.L.T. 61 (Tribunal-Ahmd.), wherein it was held that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dary and higher education cess, the excise duty would include only those cess levied as duty of excise, which are levied by the Ministry of Finance, Department of Revenue. Since the oil cess is levied by the Ministry of Petroleum, even though it is collected by the Ministry of Finance as excise duty, the same cannot be included in the duty of excise for the purpose of education cess. Same view has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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