https://www.taxtmi.com/caselaws?id=359894 AAR Maharashtra ruled that accumulated Krishi Kalyan Cess (KKC) credit from Service Tax returns of Input Service Distributor as of June 30, 2017, carried forward in electronic credit ledger under CGST Act 2017, is not admissible as input tax credit. The authority held that KKC credit was specifically restricted for KKC payment only under CENVAT Credit Rules 2004, with clear demarcation from other credits. Since GST regime has no KKC levy and KKC cannot be treated as excise duty or service tax, such credit cannot be carried forward under Section 140 of CGST Act. en-us Thu, 05 Apr 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359894 AAR Maharashtra ruled that accumulated Krishi Kalyan Cess (KKC) credit from Service Tax returns of Input Service Distributor as of June 30, 2017, carried forward in electronic credit ledger under CGST Act 2017, is not admissible as input tax credit. The authority held that KKC credit was specifically restricted for KKC payment only under CENVAT Credit Rules 2004, with clear demarcation from other credits. Since GST regime has no KKC levy and KKC cannot be treated as excise duty or service tax, such credit cannot be carried forward under Section 140 of CGST Act. Case-Laws GST Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359894