Commissioner of CGST & Central Excise Vs Diamond Beverages Pvt. Ltd
Date: May 7, 2025
Subject Matter
Sugar cess is a duty of excise and not a mere fee. CENVAT credit of the same is allowed
Summary
The case concerns an appeal filed by the revenue challenging a Tribunal's decision on the eligibility of CENVAT credit for the Sugar Cess paid by the assessee under the Sugar Cess Act, 1982. The revenue's contention is that the cess does not qualify…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT This appeal has been filed by the revenue under Section 35G of the Central Excise Act, 1944 challenging the order passed by the Customs Excise and Service Tax Appellate Tribunal, Kolkata Eastern Zonal Bench (Tribunal) in Excise Appeal No. 75328 of 2019. The said appeal was preferred by the assessee challenging the Order-in-original dated Decem…