Trupti Joshi (Accountant) (61 Points)
26 October 2016
Deepak Gupta
(CA Student)
(15922 Points)
Replied 26 October 2016
Swachh Bharat Cess (SBC) is not integrated in the Cenvat Credit Chain. Therefore, credit of SBC cannot be availed.
Further, SBC cannot be paid by utilizing credit of any other duty or tax.
https://www.cbec.gov.in/resources//htdocs-cbec/press-release/faq-sbc.pdf
(You can refer Q.No. 14 in the aforesaid file)
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