9911796707
TMI Blog2017 (12) TMI 1885X X X X Extracts X X X X X X X X Extracts X X X X ..... ty was paid by the importer not by the appellant - whether the appellant is entitled for Cenvat credit in respect of special additional duty of Customs paid by the supplier of input and passed on to the appellant? - HELD THAT:- The Cenvat credit in respect of SAD is admissible. It does not made any difference whether the SAD of Customs was paid by the importer or otherwise. If the goods is sufferi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is specified under Rule 3 of Cenvat Credit Rules, 2004. He submits that special duty of Customs paid under sub-section (5) of Section 3 of Customs Tariff Act is specified for purpose of allowing the Cenvat credit under clause (viia) of Rule 3(1) of Cenvat Credit Rules, 2004. Therefore, the Cenvat credit is available to the appellant. In support of this, he placed reliance on the Tribunal judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t (hereinafter referred to as the Cenvat credit) of - (i) .. (ii) .. (iii) .. (iv) .. (v) .. (vi) .. (viia) the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act : Provided that a provider of taxable service shall not eligible to take credit of such additional duty; From the above provision, it is absolutely clear that the Cenvat credit in respect of SAD is admi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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