National Calamity Contingency Duty

This query is : Resolved

CA. Shwetank Vats (Querist)
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12 March 2009 Dear Sir,

My query is that National Calamity Contingency Duty (N.C.C.D.) can be paid / adjust through Cenvat Credit or paid in cash only through PLA.

Please reply

Regards,

Rajesh Kumar

Rajesh Kumar (Expert)
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14 March 2009 Can be paid through credit of NCCD only or in cash.

CA. Shwetank Vats

CA. Shwetank Vats (Querist)
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14 March 2009 Sir,

Pl. Let me know Notification No. / any related judgement in which clear that NCCD can be paid through Cenvat Credit Balance.

Regards,

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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03 August 2024 As of my last update, the ability to pay the National Calamity Contingent Duty (NCCD) through Cenvat Credit was not explicitly covered by specific notifications or judgments allowing such payments. Generally, NCCD is a duty imposed on certain goods, and Cenvat Credit under the Cenvat Credit Rules was traditionally used for paying excise duties and service tax, but the treatment of NCCD could be different.

Here are some general points and references that might help in understanding the treatment of NCCD:

1. **Cenvat Credit Rules and NCCD:**
- The Cenvat Credit Rules primarily allow the use of credit for the payment of excise duty on goods or service tax on services. NCCD is an additional duty on certain products, and its treatment might not be directly covered by these rules.

2. **Notifications and Circulars:**
- Notifications or circulars related to NCCD do not specifically mention the usage of Cenvat Credit. For the latest updates and specific provisions, you should refer to the most recent notifications or circulars from the CBEC (Central Board of Excise and Customs) or CBEC-GST.

3. **Judicial Precedents:**
- There might be judicial precedents or case laws where the courts have discussed the applicability and treatment of NCCD. However, these would be specific to the context of the case and may not provide a general rule.

4. **Consult with Authorities:**
- For the most accurate and updated information, consult with the local excise or GST authorities or a tax consultant who can provide guidance based on the latest legal provisions and practice.

To get the most accurate and recent information, you should:

- **Check the latest notifications** issued by the CBEC or CBEC-GST for any updates regarding NCCD and Cenvat Credit.
- **Consult a tax professional** who can provide guidance based on current regulations and any recent legal updates.

You may also want to keep an eye on relevant legal updates or judicial rulings for any changes or clarifications on this matter.