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2019 (6) TMI 65 - CESTAT BANGALORECENVAT Credit - Secondary Education Cess and Customs Higher Education Cess paid on the goods imported by them - HELD THAT:- As per Rule 3(1) of CENVAT Credit Rules, 2004, CENVAT credit cannot be taken on Customs Secondary Education Cess and Customs Higher Education Cess whereas in the present case, the Bill of Entry clearly shows that appellant has availed CENVAT credit of Customs Secondary Education Cess and Customs Higher Education Cess and further the Bill of Entry clearly indicates that Education Cess on CVD was zero. In view of this specific mention in the Bill of Entry that the appellant has availed CENVAT credit of Customs Secondary Education Cess and Customs Higher Education Cess which is not permitted under CENVAT Credit Rules. Further, the Commissioner (A) has discussed all the grounds raised by the appellant and has come to the conclusion that the appellant is not entitled to take the credit on the Cess paid by them. Appeal dismissed - decided against appellant.
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