service tax kkc

1. A service provider is allowed to take CENVAT credit of the Krishi Kalyan Cess (KKC) on taxable services.

2. CENVAT credit of any other duty is not allowed for payment of KKC.

3. CENVAT credit of KKC paid on input services can be utilized only for payment of KKC on output services.

[Notification No. 28/2016 - Central Excise (N.T.), dated 26.05.2016.]