https://www.taxtmi.com/highlights?id=79006 The case involved a 100% EOU under the EHTP scheme using CENVAT Credit for NCCD on Mobile Phones in DTA. The Tribunal held that NCCD is akin to excise duty, allowing the use of service tax credit for NCCD payment. Citing a Supreme Court decision, it found no restriction on using credit for NCCD. The impugned order was set aside, and the appeal was allowed. en-us Tue, 02 Jul 2024 07:48:26 +0530 Tue, 02 Jul 2024 07:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79006 The case involved a 100% EOU under the EHTP scheme using CENVAT Credit for NCCD on Mobile Phones in DTA. The Tribunal held that NCCD is akin to excise duty, allowing the use of service tax credit for NCCD payment. Citing a Supreme Court decision, it found no restriction on using credit for NCCD. The impugned order was set aside, and the appeal was allowed. Highlights Central Excise Tue, 02 Jul 2024 07:48:26 +0530 https://www.taxtmi.com/highlights?id=79006