https://www.taxtmi.com/caselaws?id=770947 The HC ruled that sugar cess paid under the Sugar Cess Act, 1982 constitutes duty of excise, not a fee, as proceeds go to the Consolidated Fund for public purposes rather than maintaining quid pro quo characteristic of fees. The court determined that such cess qualifies for CENVAT credit under CENVAT Credit Rules, 2004, making assessees eligible for refund claims. The court distinguished between tax and fee based on fund utilization, holding that cess levied at production stage qualifies as excise duty. Revenue's appeal was dismissed and substantial questions of law were answered against the revenue department. en-us Wed, 07 May 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770947 The HC ruled that sugar cess paid under the Sugar Cess Act, 1982 constitutes duty of excise, not a fee, as proceeds go to the Consolidated Fund for public purposes rather than maintaining quid pro quo characteristic of fees. The court determined that such cess qualifies for CENVAT credit under CENVAT Credit Rules, 2004, making assessees eligible for refund claims. The court distinguished between tax and fee based on fund utilization, holding that cess levied at production stage qualifies as excise duty. Revenue's appeal was dismissed and substantial questions of law were answered against the revenue department. Case-Laws Central Excise Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770947