Service tax input on swach bharat cess

Hello,
SBC is tax in addition to Service Tax which shall be levied and collected in accordance with the provisions of Chapter VI of the Finance Act, 2015,called “Swachh Bharat Cess”, as service tax on all the taxable services at the rate of 0.5% of the value of taxable service.
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.

Hello,
SBC is tax in addition to Service Tax which shall be levied and collected in accordance with the provisions of Chapter VI of the Finance Act, 2015,called “Swachh Bharat Cess”, as service tax on all the taxable services at the rate of 0.5% of the value of taxable service.
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.

Input of SBC is not allowed.

Dear Mr. Sivakumar,

Since Swacch Bharat Cess is not integrated with CENVAT credit scheme/chain, CENVAT credit of the same is disallowed. The same has been told in "FAQ on SBC" released by CBEC. (Please find the attached link for ''FAQ on SBC" https://www.cbec.gov.in/resources//htdocs-cbec/press-release/faq-sbc.pdf (Point No.14)).

However, it is proposed to integrate the same with CENVAT credit chain (Pre-budget memorandum 2016-17) which may not happen.

Thank You to all