Articles by VIKAS KHANDELWAL
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Admissibility of Swachh Bharat Cess as Cenvat Credit
VIKAS KHANDELWAL 03 December 2015 at 12:35CBEC 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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