https://www.taxtmi.com/forum/issue?id=108194 Input credit for Education Cess and Higher Education Cess depends on invoice date: cesses charged on invoices before 1.3.2015 may be taken as credit, but the cesses ceased to be payable on or after 1.3.2015 under Notifications No. 14 and 15 of 2015. There is no current clarity on how to utilise closing credit balances of these cesses after the exemption date and no mechanism for refund; administrative guidance from CBEC is awaited. en-us Wed, 04 Mar 2015 12:16:04 +0530 Thu, 23 Jan 2025 15:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108194 Input credit for Education Cess and Higher Education Cess depends on invoice date: cesses charged on invoices before 1.3.2015 may be taken as credit, but the cesses ceased to be payable on or after 1.3.2015 under Notifications No. 14 and 15 of 2015. There is no current clarity on how to utilise closing credit balances of these cesses after the exemption date and no mechanism for refund; administrative guidance from CBEC is awaited. Discussion-Forum Central Excise Wed, 04 Mar 2015 12:16:04 +0530 https://www.taxtmi.com/forum/issue?id=108194