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

CENVAT credit on construction services questioned where civil-structure exclusion applies after abolition of education cesses. No restriction exists on using basic excise duty credit to pay education and SHE cess, but those cesses have been abolished so the question is now moot. Separately, the document raises whether CENVAT credit is available for reconstruction of an effluent treatment plant civil structure under a works contract, given the exclusion of construction services from the definition of input services.