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Issues: Whether education cess and secondary and higher education cess were recoverable on DTA clearances made by a 100% export oriented unit.
Analysis: The dispute concerned the levy of education cess and secondary and higher education cess on DTA clearances made by a 100% export oriented unit. The issue had already been answered by the Larger Bench, which, after considering Sections 91, 93 and 94 of the Finance Act, concluded that such cesses were not recoverable from the 100% EOU for the DTA clearances effected by it.
Conclusion: The demand of education cess and secondary and higher education cess on the DTA clearances was not sustainable and the assessee succeeded.
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