Case Law Details
Case Name : Cellular Operators Association of India Vs Union of India (Delhi High Court)
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All High Courts Delhi High Court
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Cellular Operators Association of India Vs Union of India (Delhi High Court)
The grievance of the petitioners is, and they claim a vested right to avail benefit of the unutilized amount of EC or SHE credit, which was available and had not been set off as on 1st March, 2015 and 1st June, 2015 for payment of tax on excisable goods and taxable services respectively. The contention is that EC and SHE were subsumed in the Central Excise Duty, the general rate of which was increased from 12% to 12.5%, and service
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