Mat credit utilisation with cess or not?

MAT credit to be used only for income tax without cess.

https://groups.google.com/forum/#!topic/forum4ca/4Sv3FAQF1bg

Thank you sir for your reply. By reading the points given in the link mentioned above I understood MAT credit doesn't include cess. However on MAT are we not liable to pay cess and surcharge(if applicable)? Please clarify.

MAT credit to be used only for income tax without cess.

https://groups.google.com/forum/#!topic/forum4ca/4Sv3FAQF1bg

it emerges that MAT payable u/s 115JB is only income tax and does not include surcharge or education cess.

Therefore, if only income tax is paid under the provisions of section 115JB it is natural that tax credit u/s 115JAA will only be of income tax and not of surcharge and education cess.

the Tribunal ruled in favour of Revenue that the for the purpose of carry forward and set off in subsequent years, MAT shall not include surcharge and cess.

While preparing ITR6 in schedule PARTB-TI-TTI under point no.1 MAT calculation coloumn includes follows:-

a) Tax payable on deemed total income u/s 115JB 

b) Surcharge on (a) above

c) EC, including SAHEC on (a+b) above

d) Total tax payable u/s 115JB

from the above, it is understood that MAT calculation includes cess and surcharge. Now Iam confused by reading the note given be you. Please clarify.