Cenvat credit

no

It will not be available in case of Manufecturing unit but it will be available to service Provider. So Service provider can avail such credit i.e Output against Input.

Cenvat credit of KKC is allowable, but cenvat credit on SBC is not aloowable.

Swach Bharat Cess: No cenvat is allowable and while paying the this cess one cannot utilise any amount from cenvat credit availed. i.e. it has to be paid in cash only.

Krishi Kalyan Cess: Credit can be taken on KKC. But it should be utilised to pay only KKC.

KKC Allowed against KKC ONLY.

SBC - not at all allowed