As we reported earlier, the Google Nexus 7 (2012 and 2013) and Nexus 10 tablets were placed on schedule to receive the hyped Android 4.4 KitKat update.Luckily enough for those who couldn't wait to get their hands on the build, the over-the-air update URL has been spotted into the wild by AndroidPolice. So you can go ahead and grab the KRT160 Android 4.4 version without having to wait any further for the factory image. It’s a 234MB download.
Be advised that you need to have the Android SDK installed, which contains the latest adb and fastboot, in order to successfully perform the operation.
On top of that you’ll need a MicroUSB cable for adb sileload, fastboot flash and other similar commands. Android 4.3 JSS15R must be installed in order for the OTA to work. In case you’re downloading the OTA directly onto the device and flash it from recovery, you don’t have to have the USB present.
Download Android 4.4 KitKat for Nexus 7 from Softpedia