TaxTMI 
TaxTMI 
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
Utilisation of basic excise duty towards payment of Edu/SHE cess
03 May 2013 
1 Reply 
1190 Views Asked by
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. (AI Summary)
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. (AI Summary)