Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Rebate of Automobile Cess levied and collected under Automobile ...

Case Laws     Central Excise

January 31, 2014

Rebate of Automobile Cess levied and collected under Automobile Cess Rules, 1984 and S.O. No. 247(E), dated 22-3-1990 is not admissible under Rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. - CGOVT

View Source

 


 

You may also like:

  1. The summary is as follows: The automobile cess is levied under the Industries (Development Regulation) Act, 1951, and the Automobile Cess Rules, 1984, while the...

  2. Automobile cess - whether the appellant being job worker i.e. manufacturer of body building is required to pay automobile cess or not as per Automobile Cess Rules, 1984...

  3. Automobile Excise Cess – while interpreting the education cess levied under the excisable goods allowed rebate on cess though not covered under the notification for the...

  4. Denial of rebate claim on export of goods - whether payment of CESS would constitute duty and eligible for refund claim - Automobile Cess, Education Cess on Automobile...

  5. Automobile Cess Rules creates liability for the payment of automobile cess, but, it creates no liability for any penalty and hence any penalty cannot be levied under...

  6. Levy of Education-cess – if customs duty is exempted in favour of assesse, then education cess on imported goods is also not to be levied and collected - HC

  7. Valuation - inclusion of paper cess in the calculation of Education Cess and Secondary and Higher Education Cess - They obviously lost sight of the Circular No....

  8. Extension of date for filing of option availed for composition levy - Rule 3 as amended

  9. Exemption from E. Cess and S.H.E. Cess under Notifications No. 28 and 29/2010 both dated 22.06.2010 is applicable only with respect to Clean Energy Cess levied under the...

  10. Cancellation of registration - consequential amendments corresponding to sub-rule (2A) of rule 21A - Rule 22 of the Central Goods and Services Tax Rules, 2017

  11. Levy of Cess under Clean Energy Cess’ 2010 - The court held that the revenue could levy Clean Energy Cess on coal produced and lying in stock as of 30th June 2017, as...

  12. Education Cess - Sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - AT

  13. Rebate of duty on exports - Compound duty on Pan Masala Packing - Rule 14 - the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise...

  14. Automobile Cess - an independent body builder building body on the chassis received from chassis manufacturers on which cess has been paid, would not be liable to pay...

  15. The case involves an appeal before CESTAT regarding continuation post Corporate Insolvency Resolution Process (CIRP) under IBC, 2016. NCLT approved a Resolution Plan...

 

Quick Updates:Latest Updates