Area based exemption - whether the appellant is liable to pay ...
Appellant Must Pay NCCD, Education Cess, and Secondary Education Cess Despite Exemption; No CENVAT Credit Allowed.
February 17, 2017
Case Laws Central Excise AT
Area based exemption - whether the appellant is liable to pay NCCD, Education Cess and Secondary Higher Education Cess inspite of the exemption N/N. 50/2003? - Held Yes - Further they cannot avail cenvat credit facility - AT
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