https://www.taxtmi.com/caselaws?id=4436 The Tribunal upheld the demand for education cess at the time of Domestic Tariff Area (DTA) clearance by a 100% Export Oriented Unit (EOU). The decision was based on the interpretation that education cess is applicable to all excise duties, including those paid by EOUs for DTA clearances, in addition to any other duties. The Tribunal dismissed the appellant's argument that education cess should not be levied on duties determined under a specific proviso, affirming that education cess is to be imposed on excise duties as per the law. The appeal was rejected, and the education cess payment was upheld for the EOU. en-us Mon, 10 Mar 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4436 The Tribunal upheld the demand for education cess at the time of Domestic Tariff Area (DTA) clearance by a 100% Export Oriented Unit (EOU). The decision was based on the interpretation that education cess is applicable to all excise duties, including those paid by EOUs for DTA clearances, in addition to any other duties. The Tribunal dismissed the appellant's argument that education cess should not be levied on duties determined under a specific proviso, affirming that education cess is to be imposed on excise duties as per the law. The appeal was rejected, and the education cess payment was upheld for the EOU. Case-Laws Service Tax Mon, 10 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4436