![CESTAT’s Order allowing Refund Claims for Education Cess attained Finality as Revenue failed to Challenge before Higher Authority: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/351613c1-5852-412a-b52a-213f8d61be72.jpg "CESTAT’s Order allowing Refund Claims for Education Cess attained Finality as Revenue failed to Challenge before Higher Authority: CESTAT [Read Order]")
CESTAT’s Order allowing Refund Claims for Education Cess attained Finality as Revenue failed to Challenge before Higher Authority: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench held that the CESTAT’s Order allowing refund claims for Education...
![Relief to Karur Vysya Bank: ITAT allows Income Tax Deduction on Education Cess [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Karur-Vysya-Bank-ITAT-Education-Cess-Taxscan.jpg "Relief to Karur Vysya Bank: ITAT allows Income Tax Deduction on Education Cess [Read Order]")
![Relief to Qualcomm India: ITAT allows Deduction of Education Cess as it does not fall under Capital Expense and Personal Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Qualcomm-India-ITAT-Education-Cess-capital-expense-personal-expenditure-taxscan.jpeg "Relief to Qualcomm India: ITAT allows Deduction of Education Cess as it does not fall under Capital Expense and Personal Expenditure [Read Order]")
![Expense of Education Cess does not fall under Capital Expense, Personal Expenditure: ITAT allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Expense-of-Education-Cess-capital-expense-personal-expenditure-ITAT-deduction-Taxscan.jpg "Expense of Education Cess does not fall under Capital Expense, Personal Expenditure: ITAT allows Deduction [Read Order]")
![ITAT restore issue back to AO to determine eligibility for Deduction of Amount paid as Cess [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-AO-eligibility-for-deduction-Cess-Taxscan.jpg "ITAT restore issue back to AO to determine eligibility for Deduction of Amount paid as Cess [Read Order]")
Tripura HC allows benefit of exemption notification as Basic Duty of Excise was exempt on Final Product but other Duties were applicable [Read Order]
The Tripura High Court allowed the benefit of exemption notification as basic duty of excise was exempt on the final product but other duties such as National Calamity Contingent duty and Education...
![Tripura HC allows benefit of exemption notification as Basic Duty of Excise was exempt on Final Product but other Duties were applicable [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Tripura-High-court-exemption-notification-basic-duty-of-excise-Taxscan.jpg "Tripura HC allows benefit of exemption notification as Basic Duty of Excise was exempt on Final Product but other Duties were applicable [Read Order]")
Gauhati High Court quashes SCN by Central Excise Authority as amount of Education Cess refunded not be recovered unless recourse to judicial remedies [Read Judgment]
The Gauhati High Court quashed the Show Cause Notice issued by the Central Excise Authority as the amount of Education Cess refunded should not be recovered unless recourse to judicial remedies. ...
![Gauhati High Court quashes SCN by Central Excise Authority as amount of Education Cess refunded not be recovered unless recourse to judicial remedies [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/03/Gauhati-High-Court-SCN-Central-Excise-Authority-Education-Cess-refunded-judicial-remedies-Taxscan.jpeg "Gauhati High Court quashes SCN by Central Excise Authority as amount of Education Cess refunded not be recovered unless recourse to judicial remedies [Read Judgment]")
Assessee not entitled to carry forward and set off of unutilized Cess against GST Output Liability: Rajasthan High Court [Read Order]
The Rajasthan High Court held that the assessee is not entitled to carry forward and set off of unutilized Cess against the GST Output Liability. The Petitioner, Jay Ushin Limited has filed the...
![Assessee not entitled to carry forward and set off of unutilized Cess against GST Output Liability: Rajasthan High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/unutilized-Cess-GST-Output-Liability-Rajasthan-High-Court-Taxscan.jpg "Assessee not entitled to carry forward and set off of unutilized Cess against GST Output Liability: Rajasthan High Court [Read Order]")
GST Assistant Commissioner not empowered to revise or Review his own order: Tripura High Court quashes recovery order of erroneous refund [Read Order]
The Tripura High Court quashed the order of recovery of erroneous refund granted on education cess. The petitioner, Tripura Ispat is a registered partnership firm and is engaged in the manufacture...
![GST Assistant Commissioner not empowered to revise or Review his own order: Tripura High Court quashes recovery order of erroneous refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/GST-Assistant-Commissioner-Tripura-High-Court-recovery-order-erroneous-refund-Taxscan.jpg "GST Assistant Commissioner not empowered to revise or Review his own order: Tripura High Court quashes recovery order of erroneous refund [Read Order]")
![ITAT allows Deduction to Bajaj Electricals on Education Cess [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/ITAT-Bajaj-Electricals-education-cess-Taxscan.jpg "ITAT allows Deduction to Bajaj Electricals on Education Cess [Read Order]")
Cess paid can be deducted while computing Income chargeable under the head 'Profits and Gains of Business or Profession': ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that the cess paid can be deducted while computing income chargeable under the head “profits and gains of business or profession”. The...
![Cess paid can be deducted while computing Income chargeable under the head Profits and Gains of Business or Profession: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Cess-computing-income-profits-gains-of-business-ITAT-Taxscan-1.jpg "Cess paid can be deducted while computing Income chargeable under the head Profits and Gains of Business or Profession: ITAT [Read Order]")
Sutherland Global not entitled to Education Cess, SHEC and Krishi Kalyan Cess against Output GST Tax Liability: Madras High Court [Read Judgment]
The Madras High Court held that the assessee, Sutherland Global is not entitled to Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi Kalyan Cess (KKC) against the Output GST...
![Sutherland Global not entitled to Education Cess, SHEC and Krishi Kalyan Cess against Output GST Tax Liability: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/Sutherland-Global-Education-Cess-SHEC-Krishi-Kalyan-Cess-Output-GST-Tax-Liability-GST-Madras-High-Court-Taxscan.jpg "Sutherland Global not entitled to Education Cess, SHEC and Krishi Kalyan Cess against Output GST Tax Liability: Madras High Court [Read Judgment]")