Cenvat credit on cvd paid @2% on imports of sth africa coal

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 August 2014 Sir,

Plz let me know whether we can take cenvat credit on 2% CVD paid on imports of South African Coal. We are Sponge Iron mfg. industry.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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29 August 2014 Actually edu. cess and hs. cess is not applicable on inported goods from 2012. you can only take the cenvat credit of CVD and SAD.

Querist : Anonymous

Querist : Anonymous (Querist)

29 August 2014 Sir,

Normally,when the ED paid is 6% on coal, we can claim Cenvat credit and when it is 2%, we can't claim credit.
Here, since the CVD is 2%, can we claim credit.
Plz elaborate with relevant rules.

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