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TMI Blog2014 (7) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of payment of SAD/special CVD at four per cent, by the importer was not a dispute either in the show-cause notice or observed in the respective orders-in-original passed by the adjudicating authority. The special additional duty (SAD)/special CVD at four per cent, levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 has been included in the list of duties under rule 3 of the Cenvat Credit Rules from March 1, 2005 by issuance of Notification No. 13/2005-CE (N.T.) - No reason for denying the Cenvat credit of the amount of SAD/special CVD paid by the importer and mentioned in the respective dealer's invoices - Decided in favour of assessee. - Appeal Nos. 76 and 77 of 2012 - Order Nos. A-884 and 885/Kol/2012 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeals. The learned consultant for the appellant had submitted that by Notification No. 13/2005-CE (N.T.), dated March 1, 2005, rule 3 of the Cenvat Credit Rules has been amended whereby sub-clause (viia) has been inserted specifying the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act, 1975 in the list of duties eligible for Cenvat credit. The period involved in the present appeals are subsequent to the said amendment and hence the Cenvat credit on special additional duty (SAD)/special CVD at four per cent, paid under sub-section (5) of section 3 of the Customs Tariff Act was eligible to Cenvat credit. He has placed reliance on the judgment of this Tribunal in the case of Sri Venkateshwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes Act, 1931 (16 of 1931), the force of law:- Provided that a provider of taxable service shall not be eligible to take credit of such additional duty. I do not find merit in the observation of the learned Commissioner (Appeals) that the appellant could not show that (SAD)/special CVD at four per cent, had been discharged by the respective importer and mentioned in the dealer's invoices. On a careful reading of the relevant show-cause notice and the order-in-original, I find that it has been acknowledged by the Department in dear terms that the appellant had availed of Cenvat credit on the special countervailing duty on the basis of dealer's invoices wherein the said duty has been levied and paid by the respective imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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