Krish kalyan cess

(i)

the duty of excise specified in the First Schedule to the Excise Tariff Act, leviable under the Excise Act:

Provided that CENVAT credit of such duty of excise shall not be allowed to be taken when paid on any goods—

(a)

in respect of which the benefit of an exemption under Notification No.1/2011-CE, dated the 1st March, 2011 is availed; or

(b)

specified in serial numbers 67 and 128 in respect of which the benefit of an exemption under Notification No. 12/2012-CE, dated the 17th March, 2012 is availed;]

(ii)

the duty of excise specified in the Second Schedule to the Excise Tariff Act, leviable under the Excise Act;

(iii)

the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);

(iv)

the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957);

(v)

the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001);

(vi)

the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No. 2) Act, 2004 (23 of 2004);

(via)

the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007 (22 of 2007);]

(vii)

the additional duty leviable under section 3 of the Customs Tariff Act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v) [, (vi) and (via)]:

[***]

[(viia)

the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act [***] :

Provided that a provider of [output] service shall not be eligible to take credit of such additional duty;]

(viii)

the additional duty of excise leviable under section 157 of the Finance Act, 2003 (32 of 2003);

(ix)

the service tax leviable under section 66 of the Finance Act;

[(ixa)

the service tax leviable under section 66A of the Finance Act;]

[(ixb)

the service tax leviable under section 66B of the Finance Act;]

(x)

the Education Cess on taxable services leviable under section 91 read with section 95 of the Finance (No. 2) Act, 2004 (23 of 2004);

[(xa)

the Secondary and Higher Education Cess on taxable services leviable under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007); and]

[(xi)

the additional duty of excise leviable under [section 85 of Finance Act, 2005 (18 of 2005),]]

(i)

any input or capital goods received in the factory of manufacture of final product or [by] the provider of output service on or after the 10th day of September, 2004; and

(ii)

any input service received by the manufacturer of final product or by the provider of output services on or after the 10th day of September, 2004,