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    <title>LIVING WITH CESSES</title>
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    <description>The Budget renames and raises the coal levy to Clean Environment Cess (payable in cash, no input credit), imposes an Infrastructure Cess as additional excise on specified motor vehicles (exemptions for certain vehicle types, no cenvat credit, proceeds retained by the Union), and creates a service based Krishi Kalyan Cess credited to the Consolidated Fund and collectible under the Service Tax framework with input credit allowed for its payment.</description>
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