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)

Cenvat credit on additional customs duty is claimable even when the duty is billed through a dealer. The guidance states that invoices issued by importers or by dealers acting for importers are valid documents to claim CENVAT credit(AI Summary)