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TMI BlogCess on customX X X X Extracts X X X X X X X X Extracts X X X X ..... Cess on custom X X X X Extracts X X X X X X X X Extracts X X X X ..... licable on basic duty only not on cvd. And excise department is not agree to give centvat on such cess charged on cvd . Reply By Rajagopalan Ranganathan: The Reply: Sir, Under CENVAT Credit Rules, 2004 credit is allowed only in respect of - (i) the duty of excise specified in the First Schedule to the Excise Tariff Act, leviable under the Excise Act; Provided that CENVAT credit of such duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f excise shall not be allowed to be taken when paid on any goods - (a) in respect of which the benefit of an exemption under notification No.1/2011-CE, dated the 1st March, 2011 is availed; or (b) specified in serial numbers 67 and 128 in respect of which the benefit of an exemption under Notification No. 12/2012-CE,dated the 17th March, 2012 is availed;] (ii) the duty of excise specified in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Second Schedule to the Excise Tariff Act, leviable under the Excise Act; (iii) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 ( 40 of 1978); (iv) the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 ( 58 of 1957) (v) the National Calam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001); (vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004); (via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007); [3] (vii) the addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al duty leviable under section 3 of the Customs Tariff Act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v) , (vi) and (via). Except the above mentioned cess in respect of any other cess paid credit is not available under CENVAT Credit Rules, 2004. Reply By Rajagopalan Ranganathan: The Reply: Sir, In continuation of my reply Education cess and Secondary and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Higher Education cess are not leviable from 13.2015. X X X X Extracts X X X X X X X X Extracts X X X X
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