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Accumulated credit by way of Krishi Kalyan Cess s appeared in the Service tax return of Input Service Distributor on June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGAST Act 2017, will not be considered as admissible input tax-credit

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Classification of Goods — For reasons as discussed in the body of the order, the question is answered thus -

Q. Whether 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 company under CGAST Act 2017, will be considered as admissible input tax-credit?
A. Answered in the negative.

Kansai Nerolac Paints Ltd. [2018] 2 TAXLOK.COM 048 (AAR-Maharashtra)