TaxTMI 
TaxTMI 
TaxTMI 
addtional duty can set off Educational Cess and SHEC
Central Excise Payment of duty to be adjust addtional duty can set off Educational Cess and SHEC
MUNIRAJ SRINIVASAN
Additional Duty Cannot Be Adjusted Against Educational Cess or SHEC Per Section 3(7)(b) of Cenvat Credit Rules, 2004. A query was raised regarding the adjustment of additional duty against Educational Cess and Secondary and Higher Education Cess (SHEC) under Central Excise. The response clarified that, according to Section 3(7)(b) of the Cenvat Credit Rules, 2004, additional duty can only be set off against the excise duty payable and not against the Educational Cess or SHEC. (AI Summary)