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

AI Summary

No Clear Provision for Custom Cess Credit in Cenvat Register; Education and Higher Education Cess Exemptions Noted A user inquired about the possibility of availing Custom Cess credit in the Cenvat Register under Central Excise rules. Responses indicated that there is no clear provision for this, as the admissibility of Cess on Customs Duty is not specified. One reply mentioned that, according to specific notifications, Education Cess and Secondary & Higher Education Cess on Countervailing Duty (CVD) are exempted, and the department denies Cenvat credit on these cesses. Another response clarified that credit was previously eligible for Cess paid on CVD but noted that the cesses have been withdrawn, and any credit must be claimed within one year of receipt of goods.