https://www.taxtmi.com/caselaws?id=366498 The applicant withdrew the question regarding the availment of input tax credit for excise duty paid under Rule 3(5B) of the Cenvat Credit Rules, 2004. The authority did not discuss or answer this question. However, it was concluded that the applicant is not eligible to avail input tax credit against unutilized cenvat credit of Education Cess, Secondary & Higher Secondary Education Cess, and Krishi Kalyan Cess. These credits cannot be carried forward or utilized under the GST regime. The application was admitted, decided on merits, and the question was answered in the negative. en-us Sat, 19 May 2018 00:00:00 +0530 Tue, 06 Nov 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366498 The applicant withdrew the question regarding the availment of input tax credit for excise duty paid under Rule 3(5B) of the Cenvat Credit Rules, 2004. The authority did not discuss or answer this question. However, it was concluded that the applicant is not eligible to avail input tax credit against unutilized cenvat credit of Education Cess, Secondary & Higher Secondary Education Cess, and Krishi Kalyan Cess. These credits cannot be carried forward or utilized under the GST regime. The application was admitted, decided on merits, and the question was answered in the negative. Case-Laws GST Sat, 19 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366498