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        Customs, DGFT & SEZ

        Additional Cess of 1% on taxable services - how to avail and utilize Cenvat credit

        May 16, 2007

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        As we know that additional cess of 1% Secondary and Higher Education Cess is leviable on taxable services with effect from 11-05-2007 and on Goods manufactured (Central Excise Duty) and Goods Imported (Customs Duty) it has been levied with effect from 1-3-2007.

        Now a general query is being raised, the manner and procedure for availing and utilizing  this additional 1% cess.

        As per the amended rule 3 of the Cenvat Credit Rules, 2004, Cenvat Credit of "education cess" and "secondary and higher education cess" will be treated at par.

        Cess (E Cess or SH E Cess) is to be used to pay cess (E cess or SH E Cess) only. One can be used to pay second but both can not be used to pay service tax or excise duty.

        Cenvat credit for education cess limited to payment of education-related cesses; not usable for service tax or excise duty. Under amended Rule 3 of the Cenvat Credit Rules, 2004, credit of education cess and secondary and higher education cess are treated at par and may be availed and utilised only for payment of education-related cess liabilities. Cess credit cannot be applied against central excise duty or service tax; each must be preserved for cess payments, though either cess credit may be used to discharge the other cess type.
                          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 for education cess limited to payment of education-related cesses; not usable for service tax or excise duty.

                                Under amended Rule 3 of the Cenvat Credit Rules, 2004, credit of education cess and secondary and higher education cess are treated at par and may be availed and utilised only for payment of education-related cess liabilities. Cess credit cannot be applied against central excise duty or service tax; each must be preserved for cess payments, though either cess credit may be used to discharge the other cess type.


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