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    <title>CUSTOMES EDUCATION CESS</title>
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    <description>After the Customs notification dated 17-03-2012, Cenvat credit for Customs education cess and SHE cess is not available because those cesses are not paid on the CVD portion due to exemption; however, credit of the special CVD is available to manufacturers while service providers cannot take that special CVD credit.</description>
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