Clean Energy Cess: excise-style levy on coal, lignite and peat extending to imports and requiring registered self-assessed payments. A Clean Energy Cess is levied as an excise duty on gross quantities of coal, lignite and peat raised and dispatched and on imported coal; CENVAT credit is excluded and payment must be made in cash. Clean Energy Cess Rules require registration (or centralised registration for consolidated accounting), monthly self-assessed payment and returns, documentation of removals, manual return filing where electronic filing is incompatible, adjustment of excess payments, and a specified penalty for contraventions. Exemptions include downstream products if cess paid at the raw stage and coal under customary rights in Meghalaya.
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: excise-style levy on coal, lignite and peat extending to imports and requiring registered self-assessed payments.
A Clean Energy Cess is levied as an excise duty on gross quantities of coal, lignite and peat raised and dispatched and on imported coal; CENVAT credit is excluded and payment must be made in cash. Clean Energy Cess Rules require registration (or centralised registration for consolidated accounting), monthly self-assessed payment and returns, documentation of removals, manual return filing where electronic filing is incompatible, adjustment of excess payments, and a specified penalty for contraventions. Exemptions include downstream products if cess paid at the raw stage and coal under customary rights in Meghalaya.
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