EOU using CENVAT Credit for NCCD on Mobile Phones in DTA can now use service tax credit for NCCD payment.

The case involved a 100% EOU under the EHTP scheme using CENVAT Credit for NCCD on Mobile Phones in DTA. The Tribunal held that NCCD is akin to excise duty, allowing the use of service tax credit for NCCD payment. Citing a Supreme Court decision, it found no restriction on using credit for NCCD. The impugned order was set aside, and the appeal was allowed. .....

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