Cess on coal

Hi All,

My client is a coal trader,
He purchases coal from Singareni. He is paying cess of Rs.400 per ton.
At the time of selling it to his customers, how to consider that cess amount ?
Whether it has to be included in total cost or it shall be separately shown in the invoice ?
If it is separately shown in the invoice, whether any input credit is available for cess paid ?

Thank In Advance.