Clean Energy Cess on coal, lignite and peat applies to domestic and imported supplies, with registration and monthly self-assessment payments. A Clean Energy Cess is levied as an excise duty on coal, lignite and peat at a prescribed rate payable in cash and not via CENVAT credit; it applies to gross quantity raised and dispatched from mines, with downstream goods exempt where cess was paid at the raw stage. The levy also applies to all imported coal. Rules borrow Central Excise machinery for collection and set obligations including registration, monthly self-assessment payment, specified payment due dates, a monthly return, limited documentary requirements and a general penalty for contraventions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Clean Energy Cess on coal, lignite and peat applies to domestic and imported supplies, with registration and monthly self-assessment payments.
A Clean Energy Cess is levied as an excise duty on coal, lignite and peat at a prescribed rate payable in cash and not via CENVAT credit; it applies to gross quantity raised and dispatched from mines, with downstream goods exempt where cess was paid at the raw stage. The levy also applies to all imported coal. Rules borrow Central Excise machinery for collection and set obligations including registration, monthly self-assessment payment, specified payment due dates, a monthly return, limited documentary requirements and a general penalty for contraventions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
