availment of cenvat credit on additional duty of customs 4%

[Guest]

Can cenvat credit be allowed on 4% additional duty of customs passed on by the importers on dealer's invoice on sale in the domestic market

[YAGAY andSUN]

Dear g rohini,

Invoices issued by Manufacturer, FSD, SSD, and Importer are the valid documents to avail the CENVAT credit. If invoices are raised by importer's dealer even then you can avail the CENVAT credit of 4% additional duty of Customs.

This is for your kind information.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

AI Summary

Eligibility of CENVAT Credit on 4% Additional Duty from Importer Dealer Invoices Confirmed for Domestic Sales A query was raised about the eligibility to avail CENVAT credit on the 4% additional duty of customs passed on by importers through dealer invoices in domestic sales. The response clarified that invoices issued by manufacturers, first stage dealers (FSD), second stage dealers (SSD), and importers are valid documents for claiming CENVAT credit. Even if the invoices are issued by an importer's dealer, the CENVAT credit on the 4% additional duty of customs can still be availed.