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There is some major basis of denial of KKC by AAR:
1) Cess is not Input Tax as the same is not covered under sec 2(62) of CGST Act.
2) Cess is neither service tax nor excise duty as per Delhi High court.
3) Availability of KKC to set off is restricted to KKC on service tax only. In other words, it is not a free credit.
4) Therefore CENVAT credit as referred to sec140(1) would not include credit in respect of KKC.
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