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Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

of 2001);(vi) the Education Cess on excisable goods leviable under Section 91 read with Section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);(vii) the additional duty leviable under Section 3 of the Customs Tariff Act, equivalent to the

M/S. Srd Nutrients pvt.ltd. Vs. Commissioner of cent.excise, Guwahati

Court : Supreme Court of India

Subject : Land Acquisition

associated with the aforesaid notification granting exemption from payment of excise duty.3) It so happened that vide Finance Act, 2004, the Education Cess and Higher Education Cess were also imposed, which are surcharge on the excise duty. These … Act, 2004. As per Section 91 thereof, Education Cess is the surcharge which the assessee is to pay. Section 93 makes it clear that this Education Cess is payable on ‘excisable goods’ i.e. in respect of goods specified … IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 2781-2790 OF2010M/S. SRD NUTRIENTS PRIVATE LIMITED .....APPELLANT(S) VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)(208)ELT578AAR

(levied under Finance Act, 2005) and Education Cess (EC) @ 2% of aggregate of all duties (levied under Finance(No. 2) Act, 2004). Notification No. 56/2002-CE dated 14.11.02 as amended exempts 'Duty of Excise' levied under the First Schedule and the … force; so also a combined reading of Sub-section (1) of Section 91 and Sub-sections (1) and (2) of Section 93 of the Finance(No. 2) Act, 2004 shows that Education Cess, levied and collected on excisable goods, shall be

Bajaj Auto Limited Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

or those rules, as the case may be.” (emphasis supplied) 9. Sections 91 & 93 of the Finance Act, 2004 introduced the Education Cess as a duty of excise calculated on the aggregate of all duties of excise. … Act, 2004. As per Section 91 thereof, education cess is the surcharge which the assessee is to pay. Section 93 makes it clear that this education cess is payable on “excisable goods” i.e. in respect of goods specified … THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3239 of 2019 [Arising out of SLP(C) No.21968 of 2017]. BAJAJ AUTO LIMITED ….APPELLANT Versus

Dharampal Premchand Ltd. and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Subject : Service Tax

Reported in : (2007)(123)ECC254

be deposited in an Escrow Account. The Notification neither exempts Education Cess imposed under Section 91 of the Finance (No. 2) Act, 2004 nor it requires any amount equal to the Education Cess to be deposited in the Escrow Account.3. We … in the Escrow Account.3. We find that Education Cess is required to be levied and collected under Section 93(2) of the said Finance Act, 2004 @2% of the aggregate of all duties of excise. In the present

Nawan Shahar Co-operative Sugar Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2007)(122)ECC345

Excise Act, 1944, would also apply to education cess because education cess levied under Section 91 of the Finance (No. 2) Act, 2004, "shall be a duty of excise" as provided by Section 93(1) and the provisions of the Central Excise

Wipro Limited Vs. Union of India

Court : Delhi

Subject : Service Tax

(b) education cess on taxable service levied under section 91 read with section 95 of the Finance (No.2) Act, 2004 (23 of 2004). Explanation 2. duty for the purposes of this notification means, duties of excise leviable under … excise as levied under section (g) Education Cess on excisable goods as levied under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004); and (h) the additional duty of excise leviable under

Cellular Operators Association of India and Others vs.union of India a ...

Court : Delhi

Subject : Service Tax

in the First Schedule of the Central Excise Tariff Act, 1885 from whole of EC leviable thereon under Section 93 of the Finance (No.2) Act, 2004. Similarly, vide Notification No.15/2015-CE dated 1st March, 2015, the Central Government in … be allowed to be utilised for payment of service tax leviable and payable on telecommunication services.2. Finance (No.2) Act, 2004 had introduced levy of EC on excisable goods and taxable services. SHE on excisable goods and taxable services

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with

M/S. Churchand#8217;s Auxilliary for Social Action Vs. Cce Trichy

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Subject : Service Tax

of the Central Excise Act, 1944 (1 of 1944), read with section 91 and section 93 of the Finance (No. 2) Act, 2004 (23 of 2004), the Central Government, being satisfied that it is necessary in the public interest so to