Sbc & kkc

A service provider is allowed to take CENVAT credit of Krishi Kalyan Cess (KKC) on taxable services. CENVAT credit of any other duty is not allowed for payment of KKC. CENVAT credit of KKC paid on input services can be utilized only for payment of KKC on output services.

- Notification no. 28/2016- Central Excise (N.T.), dated 26.05.2016

Swachh Bharat Cess (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.

- FAQ by CBEC on SBC (Q.14)

Dear Sir,

Is it applicable to manufacturer?

We are paying Service Tax on Transportation of Goods (GTA). Can we adjust the payment of KKC against GTA?

Thanking you

CTM

CENVAT credit of KKC is not available to a manufacturer.

Dear SIr,

Sorry to say this sir... We are not satisfied by all CA's reply.

All are in replying a different different answers.

Thanking you sir,

CTM