https://www.taxtmi.com/caselaws?id=329159 The Tribunal held that the appellants were eligible for the credit of Education Cess and Secondary Higher Education Cess as part of the additional duty of customs (CVD) under Notification No. 89/2005-Cus. It concluded that these Cesses were included in the CVD rate on imported goods as per Section 3(1) of the Customs Tariff Act, 1975. Additionally, the Tribunal allowed CENVAT credit on duties paid by debiting DEPB license, citing Circular No. 5/2005-Cus, and upheld the permissibility of debiting Cess from DEPB Scrip. The appeal was granted in favor of the appellants, overturning the Revenue's challenge. en-us Tue, 12 Jan 2016 00:00:00 +0530 Tue, 14 Feb 2017 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329159 The Tribunal held that the appellants were eligible for the credit of Education Cess and Secondary Higher Education Cess as part of the additional duty of customs (CVD) under Notification No. 89/2005-Cus. It concluded that these Cesses were included in the CVD rate on imported goods as per Section 3(1) of the Customs Tariff Act, 1975. Additionally, the Tribunal allowed CENVAT credit on duties paid by debiting DEPB license, citing Circular No. 5/2005-Cus, and upheld the permissibility of debiting Cess from DEPB Scrip. The appeal was granted in favor of the appellants, overturning the Revenue's challenge. Case-Laws Central Excise Tue, 12 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329159