https://www.taxtmi.com/forum/issue?id=1486 Cenvat credit on goods cleared by export-oriented units for sale into the domestic tariff area was governed by pre-amendment provisions of the Cenvat Credit Rules allowing purchaser entitlement under the sale condition in the governing notification. Tribunal decisions under the pre-amendment regime held that education cess and higher education cess were available in full as cenvat credit to the DTA buyer, and commentators concluded that the purchaser could claim those cesses even before the subsequent regulatory amendment. en-us Fri, 11 Sep 2009 08:34:24 +0530 Thu, 23 Jan 2025 15:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1486 Cenvat credit on goods cleared by export-oriented units for sale into the domestic tariff area was governed by pre-amendment provisions of the Cenvat Credit Rules allowing purchaser entitlement under the sale condition in the governing notification. Tribunal decisions under the pre-amendment regime held that education cess and higher education cess were available in full as cenvat credit to the DTA buyer, and commentators concluded that the purchaser could claim those cesses even before the subsequent regulatory amendment. Discussion-Forum Central Excise Fri, 11 Sep 2009 08:34:24 +0530 https://www.taxtmi.com/forum/issue?id=1486