Availment and utilisation of accumulated credit pertaining to ...

Case Laws GST

November 6, 2019

Availment and utilisation of accumulated credit pertaining to Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - Carry forward of credit - Rule 117 of CGST Rules, 2017 - Explanation (3) which clarifies that the expression ‘eligible duties and taxes’ excludes any cess not specified in Explanation (1) or (2), has not been notified.

View Source

← Previous Next →

Availment and utilisation of accumulated credit pertaining to ...

Case Laws GST

November 6, 2019

You may also like:

Utilization of cenvat credit of education cess and secondary and higher education cess paid for payment of basic excise duty - The utilization of the credit is not correct in law.

Utilization of Cenvat Credit of basic excise duty - appellant is clearly entitled for utilization of Cenvat Credit of basic excise duty for payment of Education Cess /...

Cash Refund of amount remaining unutilized in Education Cess (EC), Secondary & Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - restriction on Carry forward...

Cash refund against the accumulated and unutilized Cenvat credit - From the Rule, under clause (vi) and (via), the credit of Education Cess and Secondary and Higher...

Utilisation of credit of basic excise duty for discharge of Education Cess and Secondary and Higher Education Cess - decided in favor of assessee - AT

Once the credit of education cess and secondary education cess is specifically disallowed to be carried forward as transitional credit, they remain and retain their...

Cenvat credit of Education Cess and Secondary and Higher Education Cess debited through DEPB credit - The denial of credit is unjustified - credit allowed - AT

Whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi...

Allowable deduction - Education Cess (EC) and Secondary & Higher Education Cess (SHEC) on income-tax - It is settled that, education cess on income-tax, dividend...

Violation of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India - utilization of credit accumulated on account of Education Cess and Secondary and Higher...

Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - In view of the decision of the Tribunal, refund can be...

Input Tax Credit - transition to GST Regime - The input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess &...

TDS liability on education cess and higher education cess - assessee’s claim of deduction on account of education cess (EC) & secondary and higher education cess (SHEC)...

Debit of Education Cess and Secondary Higher Education cess through MEIS/SEIS scrips - The issue involved herein is no more res judicata and in view of clause 11 of the...

Refund of the credit which arouse on the ground of Notification No. 15/2015-CE wherein the education cess and higher education cess was merged with the excise duty - The...

Quick Updates: