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Customs Educational Cess - Cenvat credit - Central Excise

#1 Issue Id: - 4018
Dated: 12-4-2012
By:- Laxmaiah Vanamamula
Customs Educational Cess - Cenvat credit

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Dear sir,

we have received Import Material from LG Chem ,

in Customs ( Duplicate (Importer copy)

BCD  >  264637.80

CVD >  666887.20

Customs EDucational Cess >  18630.50

Cutoms sec& H.Edu.Cess    >  9315.20

we are eligible to take  Cenvat Credit  above Edu.Cess  &  Sec.Cess  ?

Please clarify it,

Thanking you ,


V.Laxmaiah,Sudhakar Pipes 

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Posts / Replies


#2 Dated: 13-4-2012
By:- rakshit verma

Dear Laxmaih

Vide notification No. 13 & 14 of Customs, 2012, 2% & 1% education cess levied under CVD has been exempted, and underrule 3(1) of the Cenvat Credit Rule, 2004, credit was admissible on it, not on Customs cess which was/is also levied. Hence no cenvat on cess of CVD is allowabale as it is not being charged.




#3 Dated: 6-5-2012

Dear V.Laxmaiah


I do agree with R C VERMA. In the recent budget, cesses leviable on the CVD portion of customs duty is being exempted. The cess paid on CVD was cenvattable and not Customs Cess.

#4 Dated: 8-5-2012

we are not eligible to take cenvat credit on customs ED & SH cess




#5 Dated: 16-1-2014
By:- Sadashiv Joshi

Dear Verma Sir,

I agree that we can't take cenvat credit on cess on custom duty. But what about the Edu Cess & H.Ed. Cess amount of CVD which is included in Customs Edu Cess of Rs. 1333.74(2 percent of 666887.20) & H.E.Cess of Rs.666.87 (1 percent of 666887.20). The above amount Rs.18630.50 & 9315.20 is calculated on both BCD & CVD figures. Kindly clarify.


Sadashiv Joshi

#6 Dated: 18-1-2014

Dear Mr.Vanamamula

I do agree with all our experts opinion & are not eligible to take cenvat credit of  customs Education cess & Higher education cess.


#7 Dated: 24-3-2014
By:- B Ravi

Dear All,

I see most of the reply given here about non entitlement of credit but is it the intent of the legislation to charge cess on CVD as custom CESS and not allow credit for the same. I do not think so. Most of the people are taking this literal interpretation and foregoing this benefit without exploring the possibility if there are any other interpretation possible which is more logical. Any suggestion/view are most welcome in this regards.

#8 Dated: 18-6-2014
By:- sanjay gupta

Dear All

In my  Opinion since  we can take credit on cess on CVD portion.


Sanjay Gupta  

#9 Dated: 19-7-2015
By:- Gopal Rathi


Credit in respect of Ed. Cess & S&H Cess of customs duty is not eligible by virtue of rule 3 of CCR.

Moreover, your example with logical query; here your say is Customs cess is inclusive on the (Customs duty+CVD)

However, it is the way Cess on customs is imposed, if you go back to a scenario prior to 2012 (i.e. Cess on CVD not being exempt) here also, the Calculation of customs duty were : (Customs duty+CVD+Cess on CVD+Cess on Customs duty) here also the total duties were considered (including cvd & cess thereof) for calculating Cess of Customs...

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