https://www.taxtmi.com/caselaws?id=356990 Cenvat credit on Education Cess and Secondary and Higher Secondary Education Cess paid on the CVD portion of inputs received from a 100% EOU under Notification No. 23/2003-CE was held admissible under Rule 3(7)(a) of the Cenvat Credit Rules, 2004. The Tribunal followed its earlier decisions and treated the CVD component as inclusive of the cess component for this purpose, holding that the rule's restriction applied only to the Basic Customs Duty equivalent and not to the Additional Duty of Customs. On that reasoning, the cess component paid on the CVD portion qualified for credit and the assessee succeeded. en-us Wed, 14 Mar 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356990 Cenvat credit on Education Cess and Secondary and Higher Secondary Education Cess paid on the CVD portion of inputs received from a 100% EOU under Notification No. 23/2003-CE was held admissible under Rule 3(7)(a) of the Cenvat Credit Rules, 2004. The Tribunal followed its earlier decisions and treated the CVD component as inclusive of the cess component for this purpose, holding that the rule's restriction applied only to the Basic Customs Duty equivalent and not to the Additional Duty of Customs. On that reasoning, the cess component paid on the CVD portion qualified for credit and the assessee succeeded. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356990