https://www.taxtmi.com/caselaws?id=365052 The AAAR Maharashtra ruled that Krishi Kalyan Cess (KKC) credit transitioned to GST regime cannot be utilized as admissible input tax credit. The authority held that KKC could only be utilized for payment of KKC itself and cannot be cross-utilized against excise duty or service tax payments. Citing Delhi HC precedent, the authority emphasized that cess and duty are separate levies that cannot be equated. The accumulated KKC credit carried forward in the electronic credit ledger under CGST Act 2017 was therefore disallowed as admissible input tax credit. en-us Fri, 03 Aug 2018 00:00:00 +0530 Fri, 28 Feb 2025 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365052 The AAAR Maharashtra ruled that Krishi Kalyan Cess (KKC) credit transitioned to GST regime cannot be utilized as admissible input tax credit. The authority held that KKC could only be utilized for payment of KKC itself and cannot be cross-utilized against excise duty or service tax payments. Citing Delhi HC precedent, the authority emphasized that cess and duty are separate levies that cannot be equated. The accumulated KKC credit carried forward in the electronic credit ledger under CGST Act 2017 was therefore disallowed as admissible input tax credit. Case-Laws GST Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365052