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TMI Blog2017 (3) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... - Education cess (EC) and Secondary Higher Education Cess (SHEC) cannot be computed on the Cesses, which are levied under the Acts administered by the Departments/Ministries other than the Ministry of Finance (Department of Revenue), though the same are collected by the Department of Revenue as per provisions of those Acts - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944]. iii. This shows that bidi cess is being collected as duty of excise and by Section 3A of Beedi Workers Welfare Cess Act, 1976, provisions of Central Excise Act, 1944 & Rules made there under shall apply in relation to levy and collection of beedi cess as they apply in relation to levy and collection of duties of excise in respect of manufactured biris. iv. In the instant case the Ces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Department/Ministries other than Ministry of Finance (Department of Revenue) but are only collected by the Department of Revenue in terms of those Acts. ii) In view of above now it becomes final that education cess is not leviable on Bidi Cess. Therefore, the refund application of the appellant cannot be rejected. Reliance placed on the following case laws: a. Joshi Technologies Internationa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case of Joshi Technologies Vs. Union of India (Supra) and CESTAT decision in case of cair India Ltd (supra), Since the Beedi cess is the levy of Ministry of labour under the Beedis Worker Welfare Act, 1976, which is administrated by the Ministry of Labour only, though it may be that beedi cess is collected by department of Revenue, and considering CBEC circular No. 978/2/2014-CS dated 7.2.2014 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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