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Central Excise - Highlights / Catch Notes

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CENVAT credit - Education cess and Higher education cess paid on ...

Central Excise

February 15, 2018

CENVAT credit - Education cess and Higher education cess paid on CVD - If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion would be that the credit also admissible - the credit availed on the education cess paid for the third time by the appellants on the CVD portion is eligible. - AT

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