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Is it compulsory to pay cess

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....s it compulsory to pay cess<br> Query (Issue) Started By: - RAM SHARMA Dated:- 21-1-2013 Last Reply Date:- 23-1-2013 Central Excise<br>Got 1 Reply<br>Central Excise<br>Dear Experts, As per under rule....

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.... 6(3)1 of Cenvat Credit Rule, 2004. Is it compulsory to pay cess on 5% duty. Pl advice. (3) Notwithstanding anything contained in sub-rules (1) and (2), the manufacturer of goods or the provider of o....

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....utput service, opting not to maintain separate accounts, shall follow either of the following options, as applicable to him, namely:- (i) the manufacturer of goods shall pay an amount equal to five....

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.... per cent. of value of the exempted goods and the provider of output service shall pay an amount equal to six percent. of value of the exempted services; I want your opinion on above subject rule. ....

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....Thanks Reply By Pradeep Khatri: The Reply: No, it is not mandatory to pay the Cess (Education and Secondary Education Cess) under Rule 6 of the CENVAT credit Rules, 2004 as amended from time to time....

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...., since Rule 6 says payment of an amount which cannot be treated at par with the Central Excise Duty.<br> Discussion Forum - Knowledge Sharing ....