Utilisation of basic excise duty towards payment of Edu/SHE cess

[Yatin Bhopi]

Dear all

 There is no restriction to utilise the credit of basic excise duty towards payment of educating cess and Secondary higher education cess. Please let me know how we can show this utilisation in table No 8 of ER-1

[Yatin Bhopi]

No sir not yet.

but now there is no education and SHE cess payment. now query is not longer relevant.

Sir can you please express your views on below query - no one has replied so far

Issue ID: 109126

New Issue submitted by: Yatin Bhopi

Title: CENVAT credit on construction service whether eligible

Issue ID: 109126

Dear experts,

We are manufacturer or organic chemicals. We are having effluent treatment plan (ETP) in the factory which is required for doing necessary treatment (statutory requirement under MPCB) on waste water before removing from the factory. Recently we have re-construct the effluent treatment tank ( civil structure) to increase the capacity of the tank. Now we have received the bill from the service provider for construction of tank (works contract)

My query is:

After going through the definition of input services (exclusion clause in the definition where construction service use for any civil structure is excluded from the definition) Is CENVAT credit available to us?

AI Summary

Can CENVAT credit be claimed for reconstructing an effluent treatment tank under the exclusion clause for civil structures? A participant in a discussion forum raised a query about using basic excise duty credit for paying education cess and secondary higher education cess, noting there are no restrictions on such utilization. However, the relevance of this query diminished as these cesses are no longer applicable. The participant then sought expert opinions on a new issue regarding the eligibility of CENVAT credit for construction services. Specifically, they inquired whether CENVAT credit can be claimed for reconstructing an effluent treatment tank, considering the exclusion clause in the definition of input services for civil structures.