TaxTMI 
TaxTMI 
Sir,
We can not avail Custom Cess credit. if we want to take credit in Cenvat Register any rule in Excise and Customs.
Akhilesh
Custom Cess Credit
22 Apr 2016 
3 Replies 
1802 Views Asked by
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. (AI Summary)
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. (AI Summary)