https://www.taxtmi.com/forum/issue?id=107305 Importer paid BCD, CVD and education cesses and asked if CENVAT credit covers CVD and cesses. Notifications No.13/2012-Customs and No.14/2012-Customs (17.3.2012) exempt education cess and SHE cess on CVD, so CENVAT credit is available for CVD but education cess and SHE cess payable on Basic Customs Duty are not creditable under the Cenvat Credit Rules, 2004. A countercomment notes prior levy practices and that the 2012 notifications changed the incidence of cesses between CVD and BCD+CVD. en-us Tue, 09 Sep 2014 17:07:50 +0530 Thu, 23 Jan 2025 15:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107305 Importer paid BCD, CVD and education cesses and asked if CENVAT credit covers CVD and cesses. Notifications No.13/2012-Customs and No.14/2012-Customs (17.3.2012) exempt education cess and SHE cess on CVD, so CENVAT credit is available for CVD but education cess and SHE cess payable on Basic Customs Duty are not creditable under the Cenvat Credit Rules, 2004. A countercomment notes prior levy practices and that the 2012 notifications changed the incidence of cesses between CVD and BCD+CVD. Discussion-Forum Central Excise Tue, 09 Sep 2014 17:07:50 +0530 https://www.taxtmi.com/forum/issue?id=107305