Cenvat credit of cess

[Ritesh Mohan Jindal]

We have received goods from manufacturing excisable unit in which they have charged (2+1)% cess on agreegate Custom duty. Could you advice about cenvat of above cess.

[Surender Gupta]

You are eligible to avail the credit of CESS (2+1)% calculated on CVD portion of customs duty.

AI Summary

Cenvat credit of cess on customs duty available where cess is charged on the CVD portion of duty. Cenvat credit is available for the cess charged on customs duty when that cess is calculated on the countervailing duty (CVD) portion; cess attributable to the CVD element constitutes an admissible input credit under the Cenvat framework.