https://www.taxtmi.com/forum/issue?id=111665 Education cess and higher education cess ceased upon the 2015 rate change; transitional notifications allowed manufacturers to utilise accumulated cess credits for excise duty from March and service providers from June, for inputs received on or after those dates. Opening balances of cess credit are administratively regarded as utilisable against duty or service tax though contested and potentially litigable; promissory estoppel and past Supreme Court analogies have been cited in support. Most cesses ended with GST except a targeted compensation cess. Cross utilisation of cess credit with basic excise duty is prohibited. en-us Mon, 20 Mar 2017 16:46:44 +0530 Thu, 23 Jan 2025 15:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111665 Education cess and higher education cess ceased upon the 2015 rate change; transitional notifications allowed manufacturers to utilise accumulated cess credits for excise duty from March and service providers from June, for inputs received on or after those dates. Opening balances of cess credit are administratively regarded as utilisable against duty or service tax though contested and potentially litigable; promissory estoppel and past Supreme Court analogies have been cited in support. Most cesses ended with GST except a targeted compensation cess. Cross utilisation of cess credit with basic excise duty is prohibited. Discussion-Forum Central Excise Mon, 20 Mar 2017 16:46:44 +0530 https://www.taxtmi.com/forum/issue?id=111665