Custom Cess Credit

[NARESH VIJAY]

Sir,

We can not avail Custom Cess credit. if we want to take credit in Cenvat Register any rule in Excise and Customs.

Akhilesh

[KASTURI SETHI]

Sh.Naresh Vijay Ji,

Searched but could not find any provision. Admissibility of Cess on Customs Duty is not specified. Invite views of experts for enrichment of my knowledge.

[MUKUND THAKKAR]

Dear Naresh Vijayji

As per the Notification No.13 and14/2012-CUSdated 17.03.2012, levy of Education Cess and S& H Education Cess on CVD is exempted,

As per my view Department is denying the Cenvat credit on Education Cess and S&H education Cess by treating it as customs Cess.

[Suryanarayana Sathineni]

Dear Friend,

with respect to imported goods, credit of Cess ( Edu. cess and SHE Cess) paid on CVD was eligible as credit .

Now as already stated, the cess was levied only on CVD without charging separately on both BCd and CVD.

Presently there is no edu and SHe cess as they were withdrawn.

In this situation, I feel you are concerned about taking credit of Cess paid on CVD earlier when it was in force.

If that be the case, you may have to comply with the time limit of ONE Year from the date of receipt of imported materials. I am confident, it is already more than one year,you may not be eligible for such credit. However, it is advised to pl. check the time limit and proceed accordingly.

Best Regards

S suryanarayana

AI Summary

Cenvat credit eligibility for customs cess clarified: historical cess credits limited by exemptions and procedural time limits. Cenvat credit for cess on imported goods was questioned; no clear provision expressly allows credit of customs cess. Notifications 13 and 14/2012 exempted education cess on CVD, altering admissibility. Historically cess on CVD could be eligible as credit, but withdrawal of those cesses and departmental treatment as customs cess have limited claims. Claimants must observe the procedural time limit for claiming credit in the Cenvat register after receipt of imported materials, including the one year limitation where applicable.