Anurag Maddheshiya
30 March 2021
A taxpayer who is running a brick field. he purchased coal for making bricks. my query is -
1. can he claim compensation cess on purchase of coal because there is no cess on bricks.
2. so if he will claim the cess on purchase then he can not use that
cess for his outward supply and it will be collect in his credit ledger.
please guide he have to claim cess or not .