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 July 2019 Year 2019 This

CENVAT Credit - clean energy cess on Coal - A plain reading of ...

Case Laws     Central Excise

July 31, 2019

CENVAT Credit - clean energy cess on Coal - A plain reading of Rule 3 of CCR, 2004 shows that it does not include CEC imposed in FA, 2010 in list for Cenvat credit - If the CEC collected by the Government is returned through the backdoor in the form of CCR, 2004, we will be doing a great disservice to the country by replacing the principle of ‘Polluter pays’ with ‘Pollution pays’ - credit not allowed

View Source

 


 

You may also like:

  1. CENVAT Credit - clean energy cess on coal imported by them for use in their factory - If the CEC collected by the Government is returned to the assessee through the...

  2. CENVAT Credit - Clean Energy Cess - the intent of legislation is very clear not to allow the cenvat credit of Clean Energy Cess. This is evident as the Central...

  3. 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...

  4. Once the credit of education cess and secondary education cess is specifically disallowed to be carried forward as transitional credit, they remain and retain their...

  5. CESTAT Hyderabad held that Cenvat Credit cannot be claimed on Clean Energy Cess (CEC) as it is not covered u/s 37 of the Central Excise Act. Previous rulings support...

  6. CENVAT Credit - the clean energy cess being actually in the nature of fee and not tax/ excise duty that the appellant is not entitled for availing cenvat credit thereupon

  7. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

  8. The Clean Energy Cess and States Compensation Cess are entirely different from each other, payment of Clean Energy Cess was for different purpose and has no bearing or...

  9. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

  10. Transfer of CENVAT Credit to lessee unit - Rule 10 of CCR 2004 - On going through the entire agreement, it is clear that there is consensus ad idem to transfer the...

  11. CENVAT Credit (Seventh Amendment) Rules, 2016 - Krishi Kalyan Cess shall be allowed as Cenvat Credit - Cenvat Credit (other than Krishi Kalyan Cess) cannot be utilized...

  12. Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

  13. Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

  14. CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

  15. CENVAT credit - activity of trading - Rule 6 (3) of CCR, 2004 - The Revenue’s appeal will succeed to an extent of reversal of cenvat credit for normal period along with...

 

Quick Updates:Latest Updates