UTILIZATION OF ED CESS AND SHE CESS

[Monaji gupta]

Dear Sir,

kindly guide us whether balance of ed cess and she cess which was in cenvat account as on 01.06.2017 could be utilized for payment of excise duty as i did in june,17.As per department call, they have sugestted that i have commited mistake in making utilization for payment of excise duty for the month June,17.kindly guide there can be any issue?

AI Summary

Clarity Needed on Using Ed. Cess and SHE Cess Credits for Excise Duty; Court Case Highlights Legal Ambiguities. A user inquired about the utilization of Education Cess (Ed. Cess) and Secondary Higher Education Cess (SHE Cess) from the Cenvat account for excise duty payments as of June 2017. Responses highlighted a lack of clarity and legal backing for utilizing these credits for excise duty. It was noted that while basic duty can be used for cess payments, the reverse is not allowed. Notifications from 2015 were mentioned, allowing certain credits post-March 2015. A court case was referenced where claims for unutilized cess credits were rejected, indicating a need for clearer departmental guidance.