Levy of SWS When Imports Made Availing “Scrip” Exemptions – Unending Controversy
by Manish Jain*, Ambarish Pandey** and Shruti Khanna***
Education Cess
Exemption from Cess-Controversy and Analysis
By Manish Jain†, Ambarish Pandey†† and Shruti Khanna†††
Cite as: 2024 SCC OnLine Blog Exp 15
CESTAT | Cenvat Credit including Education Cess and SHE cess taken on R&D services entitled to be distributed; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed