ARTICLE · 08 JANUARY 2020

Examining Legality Of KKC Reversal

Amicus Legal

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Enclosed article examines legality of ITC reversal claims in light of recent Madras High Court Judgment in case of Sutherland Global Services.

IndiaTax

Ashutosh M. Rastogi

Enclosed article examines legality of ITC reversal claims in light of recent Madras High Court Judgment in case of Sutherland Global Services.

What is the current status of KKC credits? After the retrospective amendment in CGST Act, 2017. Are these credits dead or merely dormant?

Recently, in Sutherland Global Services Case*, the Madras High Court clarified upon availing of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kaylan Cess (KKC). The case has been summarized below for your reference:-

Facts

An ITeS service provider (i.e. taxpayer) was directed to reverse the credits pertaining to EC, SHEC and KKC by assessing officer. The taxpayer challenged the said decision and filed writ petition.

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