GST Discussion Paper – And slip shows
The Discussion paper states,
The shortcoming in CENVAT of the Government of India lies in non-inclusion of several Central taxes in the overall framework of CENVAT, such as additional customs duty, surcharges, etc., and thus keeping the benefits of comprehensive input tax and service tax set-off out of reach for manufacturers/ dealers.
Additional Customs Duty is cenvattable!
The paper states,
Para 1.6 Subsequently, after Constitutional Amendment empowering the Centre to levy taxes on services, these service taxes were also added to CENVAT in 2004-05.
Was the levy unconstitutional prior to this amendment?