https://www.taxtmi.com/forum/issue?id=291 Cenvat credit is available for customs duties that are functionally equivalent to excise Countervailing Duty, but special additional customs levies that do not mirror excise are not claimable by service providers. Omitted credits from prior periods may be claimed if the taxable service was provided then and no credit was taken, subject to temporal limitation and capital-goods depreciation conditions. en-us Tue, 05 Dec 2006 12:39:19 +0530 Thu, 23 Jan 2025 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=291 Cenvat credit is available for customs duties that are functionally equivalent to excise Countervailing Duty, but special additional customs levies that do not mirror excise are not claimable by service providers. Omitted credits from prior periods may be claimed if the taxable service was provided then and no credit was taken, subject to temporal limitation and capital-goods depreciation conditions. Discussion-Forum Service Tax Tue, 05 Dec 2006 12:39:19 +0530 https://www.taxtmi.com/forum/issue?id=291