Service tax credit of swaach bharat cess

This query is : Resolved 

26 December 2015 we are manufacturing company,availing service tax credit for excise duty payable.we are not providing any services.whether swaach bharat cess paid can be claimed as input for excise duty payable.if yes the same to be notified in the cenvat credit rules,if there any notification for the same.

26 December 2015 Set off is not possible as you sought for. Please see Q.14 in
https://www.cbec.gov.in/resources//htdocs-cbec/press-release/faq-sbc.pdf;jsessionid=48FF9613B5CBECA3859A0C09452A0D17


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