https://www.taxtmi.com/forum/issue?id=113481 Balances of Education Cess and SHE Cess in CENVAT accounts were generally not permitted to be used to pay excise duty; however, 2015 notifications allowed credit of such cesses paid on inputs and input services received after specified cut off dates to be transferred and utilised for duty. Uncertainty persists as to whether cess balances existing in books on the cut off dates qualify for transfer, administrative rejections have occurred, migration to GST did not carry forward unutilised cesses, and a court declined claims for unutilised cess credit. en-us Wed, 14 Mar 2018 11:32:19 +0530 Thu, 23 Jan 2025 15:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113481 Balances of Education Cess and SHE Cess in CENVAT accounts were generally not permitted to be used to pay excise duty; however, 2015 notifications allowed credit of such cesses paid on inputs and input services received after specified cut off dates to be transferred and utilised for duty. Uncertainty persists as to whether cess balances existing in books on the cut off dates qualify for transfer, administrative rejections have occurred, migration to GST did not carry forward unutilised cesses, and a court declined claims for unutilised cess credit. Discussion-Forum Central Excise Wed, 14 Mar 2018 11:32:19 +0530 https://www.taxtmi.com/forum/issue?id=113481