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Swachha bharat cess

This query is : Resolved 

10 April 2016 Dear Sir,
I have to my Credit Cent Vat I want to utilize this credit towards payment of Swachha Bharat Cess .Now my question is whether as per Service Tax Rule this adjustment of Cent Vat Credit against payment of SBC is valid or not. Though in Service Tax Return there is no scope of such adjustment of SBC with Cent Vat Credit , Please reply me.
Yours Faithfully,
DEBABROTA ROY

10 April 2016 No, you can not utilise cenvat credit for payment of swatch Bharath Cess. St-3 also you don't have option to adjust cenvat credit for payment of SBC


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