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CENVAT CREDIT ON KRISHI KALYAN CESS

SURYAKANT MITHBAVKAR

Can we avail cenvat credit on Krishi Kalyan Cess paid on services.

CENVAT Credit on Krishi Kalyan Cess: Use Only for Output Services by Service Providers A query was raised regarding the availability of CENVAT credit on Krishi Kalyan Cess (KKC) paid on services. Respondents clarified that credit of KKC can be availed but must be used exclusively for the payment of KKC on output services. It was emphasized that only service providers are eligible to utilize input KKC credit against output KKC. (AI Summary)
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