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

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

Indirect Taxes

Published on

24/04/2026

By Mariya Paliwala

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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)…

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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

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