(d)[ Cenvat credit in respect of Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance Act, 2016 (28 of 2016) shall be utilized only towards payment of Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance Act, 2016 (28 of 2016).] [Inserted by Notification No. G.S.R. 555(E), dated 26.5.2016 (w.e.f. 10.9.2004).]