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swatch bharat cess

This query is : Resolved 
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06 September 2016 can sbc input be used to pay sbc output
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
06 September 2016 SBC is not integrated in the Cenvat Credit Chain. Therefore, credit of SBC cannot be availed. Further, SBC cannot be paid by utilizing credit of any other duty or tax.

Also see detail FAQ from file at link given below:

https://www.caclubindia.com/share_files/faq-on-swach-bharat-cess-68557.asp
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