Input Tax Credit — The request of the petitioner for carry forward and utilisation of credit was rejected vide impugned order on the ground that credit could be set-off only as against the specific duties and taxes enumerated in the Explanation to Section 140(1) of the Act r/w 117 of the Rules. According to the Assessing Officer, since the explanation did not cover cesses such as EC, SHEC and KKC, the same could not be carried forward. The petitioner was thus directed to reverse the aforesaid credits. The petitioner followed the procedure for carrying forward CENVAT credit availed under the erstwhile regime, set out in terms of Rule 117 of the Rules, 2017. The revenue has not made out any bar for the transitioning of EC, SHEC and KKC into the GST regime and the petitioner satisfies all conditions both under sub-section (1) and (8) of section 140. Writ petition allowed. — Sutherland Global Services Private Limited Vs. Assistant Commissioner CGST And Central Excise, Commissioner of CGST And Central Excise, Government of Tamil Nadu, Union of India, Central Board of Excise And Customs, The Chairman, GSTN [2019] 16 TAXLOK.COM 189 (Madras)