Section 11D of CETA can be Invoked only if Excise Duty is Collected: CESTAT allows Cenvat Credit on Sugar Cess Paid on Import of Raw Sugar [Read Order]

By Kalyani B. Nair - On August 23, 2023 6:30 pm - 2 mins read

CETA - Excise Duty - CESTAT allows Cenvat Credit on Sugar Cess Paid - Import of Raw Sugar -Cenvat Credit - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed cenvat credit on sugar cess paid on import of raw sugar and noted that Section 11D of the Central Excise Tariff Act, 1985 (CETA), can be invoked only if excise duty is collected. M/s. Shree Renuka Sugar Limited, (“Noticee”) was industrial…

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