Admissibility of Swachh Bharat Cess as Cenvat Credit

| Last updated: 03 December 2015

CBEC released a FAQ on 14.11.2015 which clarified that Swachh Bharat Cess (SBC) shall not be available as CENVAT Credit and liability of same cannot be discharged by utilizing CENVAT Credit. Q.14 of FAQ dealing with the issue is reproduced as under: Q.14 Whether Cenvat Credit of the SBC is availa
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VIKAS KHANDELWAL

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