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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

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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