Cenvat credit eligibility: specified excise, cesses, countervailing duty and service tax qualify subject to Rule 3 conditions. Specified duties eligible for Cenvat credit under Rule 3 include excise duties, special and additional excise duties, NCCD, education and secondary and higher education cesses on excise, countervailing duty equivalent to these excise duties, certain additional excise duties under the Finance Act, and service tax. Credit also covers education cesses on duties paid on inputs, capital goods or input services received in the factory or premises on or after 10-9-2004, includes inputs used by job workers under the notified exemption, and CVD on project imports, while one specified additional customs duty is not creditable to service providers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cenvat credit eligibility: specified excise, cesses, countervailing duty and service tax qualify subject to Rule 3 conditions.
Specified duties eligible for Cenvat credit under Rule 3 include excise duties, special and additional excise duties, NCCD, education and secondary and higher education cesses on excise, countervailing duty equivalent to these excise duties, certain additional excise duties under the Finance Act, and service tax. Credit also covers education cesses on duties paid on inputs, capital goods or input services received in the factory or premises on or after 10-9-2004, includes inputs used by job workers under the notified exemption, and CVD on project imports, while one specified additional customs duty is not creditable to service providers.
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