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Input credit of Swatch Bharat Cess & krishi Kalyan ' Cess

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(Querist)
02 July 2016 Can take input credit of Swatch Bharat Cess and krishi Kalyan Cess?
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CA Ashish Garg

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CA Ashish Garg (Expert)
04 July 2016 you can only take CENVAT Credit of Krishi Kalyan Cess. Further such CENVAT Credit can be used for payment of output Krishi Kalyan Cess only.

No CENVAT Credit of SBC is available.
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Nithesh L Puthran

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Nithesh L Puthran (Querist)
05 July 2016 Thank you sir




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