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Admissibility of Swachh Bharat Cess as Cenvat Credit

  VIKAS KHANDELWAL    03 December 2015 at 12:35

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:

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