MAH/AAAR/SS-RJ/03/2018-19 of M/s. Kansai Nerolac Paints Limited
GST AAARMAH/AAAR/SS-RJ/03/2018-19
Case brief
from the order text
What is this about?
M/s. Kansai Nerolac Paints Limited · The…
Case summary
From the record, as published by the registry
Recorded against
The Appellate Authority held that the accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) on June 30, 2017 which is carried forward in the electronic credit ledger maintained by the Appellant under CGST Act 2017, shall not be allowed to be taken as admissible input tax credit. Accordingly the order of AAR stands confirmed in terms of the above order.