A ltd. is a manufacturer of pet bottles. They purchased capital goods from B ltd, which is a 100% EOU. B Ltd. not charged and paid education cess on the above said removal of goods during the period 2004-2007.
But there meanwhile there was a judgement from CESTAT Ahmedabad on the same issue and confirming to pay Education cess on excise duties for removal effected from 100% EOU. Based on the above judgement B Ltd. paid the Education cess and Seconadary education cess thru their PLA A/c.
Now B Ltd. issued supplementary invoices to A Ltd. for the amount of Education cess and Seconadary education cess and A ltd. paid it to B ltd.
Whether A Ltd can claim such amount as CENVAT credit? Is there any supporing provisions or Rules relating to that?
CAclubindia
