sir, as per 28/2010, 29/2010 those items have clean energy cess are exempted from Ed & se cess.
but department has given the notice that excise duty on coal has come in the year 2011. it was introduced as 1 percent and cenvat eligible 5 percent .
Now asking to pay 2 percent ed cess and 1 percent se cess.
do we need to pay the cess or not
Clarification Sought on Education Cess Applicability for CVD on Coal Exempted Under Specific Notifications A query was raised regarding the applicability of education cess on countervailing duty, specifically concerning items exempted from education and secondary education cess under certain notifications. The issue arose when a notice was received about an excise duty on coal introduced in 2011, with a 1% rate and a 5% CENVAT eligibility, now requiring payment of 2% education cess and 1% secondary education cess. The respondent requested clarification on the query's specifics to provide further assistance. (AI Summary)