https://www.taxtmi.com/article/detailed?id=16321 Transition of unutilised CENVAT credit of Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess under Section 140(1) of the CGST Act is examined as a preservation of accumulated pre-GST credit. The article contends that the restrictive amendments linking the explanations to sub-section (1) were not notified, so they do not limit the carry-forward of CENVAT credit. It further argues that cess credit was validly part of CENVAT credit under the old regime, that accrued credit is a vested right protected by Section 174(2), and that Rule 117 cannot override the statute. en-us Fri, 01 May 2026 10:16:20 +0530 Fri, 01 May 2026 10:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16321 Transition of unutilised CENVAT credit of Education Cess, Secondary and Higher Education Cess, and Krishi Kalyan Cess under Section 140(1) of the CGST Act is examined as a preservation of accumulated pre-GST credit. The article contends that the restrictive amendments linking the explanations to sub-section (1) were not notified, so they do not limit the carry-forward of CENVAT credit. It further argues that cess credit was validly part of CENVAT credit under the old regime, that accrued credit is a vested right protected by Section 174(2), and that Rule 117 cannot override the statute. Articles Cenvat Credit Fri, 01 May 2026 10:16:20 +0530 https://www.taxtmi.com/article/detailed?id=16321