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
08 Apr 2013 
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Additional duty set-off cannot be applied against educational cess or SHEC in central excise practice under Cenvat Credit rules.
The operative position is that additional duty is eligible for set-off only against additional excise duty liability and cannot be adjusted against the Educational Cess or the Secondary and Higher Education Cess, pursuant to the governing Cenvat Credit rules. (AI Summary)
The operative position is that additional duty is eligible for set-off only against additional excise duty liability and cannot be adjusted against the Educational Cess or the Secondary and Higher Education Cess, pursuant to the governing Cenvat Credit rules. (AI Summary)