Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 1052 - AT - Central ExciseEligibility of CENVAT Credit of SAD paid u/s 3(5) of CTA - Whether the appellants were eligible to avail of Cenvat credit on special additional duty (SAD)/special CVD paid at four per cent, under sub-section (5) of section 3 of the Customs Tariff Act during the relevant period - Held that:- On a careful reading of the relevant show-cause notice and the order-in-original, it has been acknowledged by the Department in clear terms that the appellant had availed of Cenvat credit on the special countervailing duty on the basis of dealer's invoices wherein the said duty has been levied and paid by the respective importer. Thus, the issue of payment of SAD/special CVD at four per cent, by the importer was not a dispute either in the show-cause notice or observed in the respective orders-in-original passed by the adjudicating authority. The special additional duty (SAD)/special CVD at four per cent, levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 has been included in the list of duties under rule 3 of the Cenvat Credit Rules from March 1, 2005 by issuance of Notification No. 13/2005-CE (N.T.) - No reason for denying the Cenvat credit of the amount of SAD/special CVD paid by the importer and mentioned in the respective dealer's invoices - Decided in favour of assessee.
|