https://www.taxtmi.com/forum/issue?id=109089 With cessation of Education Cess and SHE Cess from 1 March 2015, unutilized cess credits as on 28 February 2015 cannot be lawfully set off against basic excise duty absent an express amendment to the Cenvat Credit Rules; subsequent amendments and notifications permit utilization only for cess credits attributable to inputs or services received after the notified date. Assessees may retain balances pending departmental clarification, apply them only to past cess liabilities, or use them and litigate after informing the department to obtain appellate determination. en-us Sat, 29 Aug 2015 10:52:11 +0530 Wed, 31 Aug 2016 21:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109089 With cessation of Education Cess and SHE Cess from 1 March 2015, unutilized cess credits as on 28 February 2015 cannot be lawfully set off against basic excise duty absent an express amendment to the Cenvat Credit Rules; subsequent amendments and notifications permit utilization only for cess credits attributable to inputs or services received after the notified date. Assessees may retain balances pending departmental clarification, apply them only to past cess liabilities, or use them and litigate after informing the department to obtain appellate determination. Discussion-Forum Central Excise Sat, 29 Aug 2015 10:52:11 +0530 https://www.taxtmi.com/forum/issue?id=109089