https://www.taxtmi.com/forum/issue?id=3166 Credit of the Special Additional Duty under Section 3(5) of the Customs Tariff Act is available to manufacturers or producers of final products under the CENVAT Credit Rules, while service providers are expressly precluded from taking such credit by provisional restrictions in Rule 3 and related provisions; the practical rationale is that SAD compensates for local taxes on goods, which do not apply to services. en-us Tue, 12 Jul 2011 11:41:21 +0530 Thu, 23 Jan 2025 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3166 Credit of the Special Additional Duty under Section 3(5) of the Customs Tariff Act is available to manufacturers or producers of final products under the CENVAT Credit Rules, while service providers are expressly precluded from taking such credit by provisional restrictions in Rule 3 and related provisions; the practical rationale is that SAD compensates for local taxes on goods, which do not apply to services. Discussion-Forum Central Excise Tue, 12 Jul 2011 11:41:21 +0530 https://www.taxtmi.com/forum/issue?id=3166