https://www.taxtmi.com/caselaws?id=754838 CESTAT Allahabad allowed the appeal of a 100% EOU under EHTP scheme regarding utilization of CENVAT Credit for input services to pay NCCD on mobile phones cleared to DTA. The tribunal held that NCCD under Section 136 of Finance Act 2001 is essentially excise duty, following SC precedent in Bajaj Auto Limited. Since no restriction exists on using CENVAT Credit from input services for basic excise duty payment, the credit could be utilized for NCCD payment. The recovery order with interest and penalty under Section 11A of Central Excise Act 1944 was set aside. en-us Tue, 04 Jun 2024 00:00:00 +0530 Tue, 02 Jul 2024 07:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754838 CESTAT Allahabad allowed the appeal of a 100% EOU under EHTP scheme regarding utilization of CENVAT Credit for input services to pay NCCD on mobile phones cleared to DTA. The tribunal held that NCCD under Section 136 of Finance Act 2001 is essentially excise duty, following SC precedent in Bajaj Auto Limited. Since no restriction exists on using CENVAT Credit from input services for basic excise duty payment, the credit could be utilized for NCCD payment. The recovery order with interest and penalty under Section 11A of Central Excise Act 1944 was set aside. Case-Laws Central Excise Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754838