https://www.taxtmi.com/caselaws?id=355267 Cenvat credit was held admissible on Education Cess and Secondary and Higher Education Cess paid as part of countervailing duty, despite exemption notifications. Rule 3(1)(vii) of the Cenvat Credit Rules, 2004 was applied to treat the additional duty actually paid on inputs as creditable, including the relevant cess components. The recipient of inputs cannot re-assess the supplier's duty position at the input stage, and credit remains available unless the duty has been refunded. On that basis, denial of credit was set aside and the assessee's claim was allowed. en-us Fri, 10 Nov 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355267 Cenvat credit was held admissible on Education Cess and Secondary and Higher Education Cess paid as part of countervailing duty, despite exemption notifications. Rule 3(1)(vii) of the Cenvat Credit Rules, 2004 was applied to treat the additional duty actually paid on inputs as creditable, including the relevant cess components. The recipient of inputs cannot re-assess the supplier's duty position at the input stage, and credit remains available unless the duty has been refunded. On that basis, denial of credit was set aside and the assessee's claim was allowed. Case-Laws Central Excise Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355267