Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Sugar Cess on Imported Raw Sugar is ‘Duty of Excise’, Not Fee: CESTAT rules Eligible for CENVAT...
The CESTAT has ruled that "sugar cess on imported raw sugar is a duty of excise, not a fee," and is therefore eligible for CENVAT credit. The tribunal's decision clarifies a contentious issue and is a significant victory for the company. The ruling reinforces the principle that a tax that is levied on a product is a duty of excise and not a fee.