2018 (10) TMI 627

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.... ORDER Per: Ramesh Nair The appellant are engaged in the manufacture of Copper excisable goods. They are availing Cenvat Credit in respect of inputs as well as inputs service. They are also registered as a service provider of the services namely, Renting of immovable property service. The appellant availed Cenvat credit in respect of Krishi Kalyan Cess paid in respect of input service and th....

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....rishi Kalyan Cess on taxable service in terms of Clause(d) of sub-Rule (7) of rule 3 of Cenvat Credit Rules. He also submits that the migration from Service Tax, Excise to GST, they have not carried forward the balance of Krishi Kalyan Cess credit to the GST. He refers to the GST TRAN-01. He also refers to the ER-1 return of June 2017. 3. On the other hand, Shri. Amit Mishra, Ld. Deputy Commiss....

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.... allowed to take the Cenvat Credit the service Tax of the Krishi Kalyan Cess. As per facts the appellant are providing output services that is Renting of immovable as property as the service provider and according to Rule 3(1)(a), the Cenvat Credit of Krishi Kalyan Cess is admissible to the appellant as per Clause(d) of Rule 3(7). The said credit of Krishi Kalyan Cess is allowed to be utilized onl....