Fuel Charge

[RAJENDRA KHOMNE]

Sir,

Good Morning,

Can We take credit of FUEL SURCHARGES which is charged on courier bill ?

Thanks,

R. M. Khomne

[Ganeshan Kalyani]

To my knowledge the said credit is ineligible for taking cenvat credit.

[DR.MARIAPPAN GOVINDARAJAN]

Surcharge is not a tax or duty. As such credit cannot be taken and utilized.

AI Summary

Cenvat credit on courier fuel surcharge denied because the surcharge is not a tax or duty and is ineligible. Cenvat credit may not be claimed for a fuel surcharge charged on a courier bill because the surcharge is not a tax or duty and therefore is ineligible as an input for cenvat credit.