CESTAT Allows Use of CENVAT Credit of Basic Excise Duty for Payment of NCCD Prior to 2016

HomeIndirect TaxesCESTAT Allows Use of CENVAT Credit of Basic Excise Duty for Payment...

CESTAT Allows Use of CENVAT Credit of Basic Excise Duty for Payment of NCCD Prior to 2016

Indirect Taxes Top Stories

Published on

24/04/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has held that CENVAT credit of basic excise duty (BED) can be utilised for payment of National Calamity Contingent Duty (NCCD) for periods prior to the statutory restriction introduced in 2016. The bench of Somesh Arora (Judicial Member) and Satendra Vikram Singh (Technical Member)…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

CESTAT Allows Use of CENVAT Credit of Basic Excise Duty for Payment of NCCD Prior to 2016

Membership Required

Latest articles

Hotels Can’t Claim Service Tax Abatement After Availing CENVAT Credit On Maintenance, Internet & Courier Services: CESTAT

Relief To HAL | Technology Transfer for SU-30 MKI Project Not Taxable as ‘Scientific and Technical Consultancy Service’: CESTAT

Police Dept. Not Liable To Pay Service Tax On Security Services Rendered To Banks: CESTAT

Sub-Contractor Liable To Pay Service Tax Even If Main Contractor Already Paid Tax

More like this

Hotels Can’t Claim Service Tax Abatement After Availing CENVAT Credit On Maintenance, Internet & Courier Services: CESTAT

Relief To HAL | Technology Transfer for SU-30 MKI Project Not Taxable as ‘Scientific and Technical Consultancy Service’: CESTAT

Police Dept. Not Liable To Pay Service Tax On Security Services Rendered To Banks: CESTAT

About us

Company

Categories