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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

CENVAT credit - Education Cess and Secondary Higher Education ...

Central Excise

February 9, 2018

CENVAT credit - Education Cess and Secondary Higher Education Cess paid under Section 94 of the Finance Act 2004 and Section 139 of the Finance Act, 2007, on the aggregate duty of customs levied under Sec.12 the Customs Act, 1962 can never be held to be admissible to credit which continued to be levied before and after 17.3.2012. - AT

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