Education/S&H cess - Goods cleared by 100% EOU into DTA - double ...

Goods from 100% Export Oriented Units entering Domestic Tariff Area face education cess; double taxation concerns discussed.

April 23, 2013

Case Laws Central Excise AT

Education/S&H cess - Goods cleared by 100% EOU into DTA - double taxation - there can be no objection for double taxation if the legislature has distinctly enacted it, but while interpreting general words of taxation, the same cannot be so interpreted as to tax the subject twice over to the same tax. - AT

View Source

← Previous Next →

Education/S&H cess - Goods cleared by 100% EOU into DTA - double ...

Goods from 100% Export Oriented Units entering Domestic Tariff Area face education cess; double taxation concerns discussed.

April 23, 2013

Case Laws Central Excise AT

You may also like:

Demanded of interest for the delayed payment of education cess - Education cess and secondary and higher education cess should not be included in the aggregate value for...

100% EOU - Valuation of goods - Calculation of central excise duty on goods cleared from a 100% Export Oriented Unit (EOU) into the domestic tariff area. - The Appellate...

Information Technology (IT) and Information Technology enabled Services (ITeS) Units in Domestic Tariff Area shall carry out their job-work in a Special Economic Zone...

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods...

100% EOU - Cancellation of Permission to operate as an Export Oriented Unit - unit not commenced production of their own and was merely carrying out job works for...

100% EOU - Refund of CENVAT Credit - Nexus of input services with export - there can be cases where the input service was for output service A which is domestically sold...

Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit (EOU) - refund allowed - AT

Payment of Customs duty on export of goods. - Supplying goods, or providing services, from Domestic Tariff Area to a SEZ Unit - Order-Instruction

Refund of Cenvat Credit - 100% EOU / STPI unit - Export of services as well as providing services to Domestic Tariff Area (DTA) units - The tribunal upheld the orders...

Purchase from 100% EOU and export - 100% EOU are not entitled for export incentives and exemption - Vishesh Krishi Upaj Yojna - the medium of the appellant cannot be...

Non setting off the losses from Export Oriented Unit (Section 10B unit) against the income earned in the Domestic Tariff Area Unit - Admittedly, in the instant case, the...

Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

100% Export Oriented Unit – CENVAT credit cannot be utilized for paying Customs duty on imported goods and paying Excise duty on inputs which are cleared as such - AT

Quick Updates: