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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

CENVAT Credit - only education cess paid under sub-section (5) ...


CENVAT Credit Rules: Education Cess Excluded Under Subsection (5); Secondary and Higher Education Cess Also Excluded.

February 8, 2019

Case Laws     Central Excise     AT

CENVAT Credit - only education cess paid under sub-section (5) is outside the purview of Cenvat Credit Rules and Secondary & Higher Education cess and are not attached to additional duty referred in sub-section (5) of Section 3 of the Customs Tariff Act.

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