About service tax swachha bharat & krishi kalyan cess

Hello sir, query regarding service tax, swachh bharat & Krishi kalyan 1) service tax adjusted with input & out put tax then decide its payable & Refundable. Then What should we do with swachh bhart & krishi kalyan cess ? Kay ye bhi input & out put adjust karke bad me pay karne hote hai kya? Thanking you