https://www.taxtmi.com/forum/issue?id=111590 Whether accumulated Cenvat balances of Education Cess and Secondary and Higher Education Cess can be utilised or carried forward into GST is contested. The dispute turns on amendments limiting utilisation to inputs, input services or capital goods received after a specified cut off date, with the administrative stance that balances existing as of the cut off will lapse. Practitioners diverge: some contend Rule 3 permits utilisation, while departmental clarifications and tariff conference notes restrict eligibility, producing litigation risk and prompting consideration of administrative representations or constitutional remedies. en-us Wed, 08 Mar 2017 10:20:34 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111590 Whether accumulated Cenvat balances of Education Cess and Secondary and Higher Education Cess can be utilised or carried forward into GST is contested. The dispute turns on amendments limiting utilisation to inputs, input services or capital goods received after a specified cut off date, with the administrative stance that balances existing as of the cut off will lapse. Practitioners diverge: some contend Rule 3 permits utilisation, while departmental clarifications and tariff conference notes restrict eligibility, producing litigation risk and prompting consideration of administrative representations or constitutional remedies. Discussion-Forum Central Excise Wed, 08 Mar 2017 10:20:34 +0530 https://www.taxtmi.com/forum/issue?id=111590