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    <title>2024 (10) TMI 1542 - BOMBAY HIGH COURT</title>
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    <description>Bombay HC dismissed appeal concerning Rule 6 of CENVAT Credit Rules 2004. The court held that automobile cess and education cess constitute excise duties, not separate levies. Following precedent in M/s Mahindra and Mahindra Ltd, the court ruled that goods/services on which such cesses are paid cannot be regarded as exempted goods/services under Rule 6. The CESTAT&#039;s order was upheld, finding no substantial questions of law arose in the appeal.</description>
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    <pubDate>Fri, 25 Oct 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=760943</link>
      <description>Bombay HC dismissed appeal concerning Rule 6 of CENVAT Credit Rules 2004. The court held that automobile cess and education cess constitute excise duties, not separate levies. Following precedent in M/s Mahindra and Mahindra Ltd, the court ruled that goods/services on which such cesses are paid cannot be regarded as exempted goods/services under Rule 6. The CESTAT&#039;s order was upheld, finding no substantial questions of law arose in the appeal.</description>
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      <pubDate>Fri, 25 Oct 2024 00:00:00 +0530</pubDate>
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