CUSTOMES EDUCATION CESS, Central Excise

[BHARAT PRADHAN]

DEAR SIR, AFTER CUSTOMES NOTIFICATION, DATED 17-03-2012, CAN I CREDIT TAKEN CUSTOMES EDUCATION CESS & SPECIAL ADDITIONAL DUTY OF CUSTOMES (SPL.CVD)., IMPORT TARIFF CODE IS : 76012010, PLEASE ADICE

Posts / Replies

[sv bhasker]

Sir,

You can not take cenvat credit of Customs education cess and SHE cess from 17.3.2012 onwards as no education cess and SHE cess are paid on CVD portion of the customs duty due to exemption. However, you can take credit of Spl CVD at 4% if you are a manufacturer. If you are a service provider you can not take credit of spl CVD also. 

[Pradeep Khatri]

No you cannot avail the CENVAT credit as rightly stated in the above reply.