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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

CENVAT credit - Education cess and Higher education cess paid on ...


CENVAT Credit Eligibility Confirmed for Education Cess Paid on CVD; Credit Admissible for Third Education Cess.

February 15, 2018

Case Laws     Central Excise     AT

CENVAT credit - Education cess and Higher education cess paid on CVD - If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion would be that the credit also admissible - the credit availed on the education cess paid for the third time by the appellants on the CVD portion is eligible. - AT

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