Service tax sbc

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Hello Sir /Ma,am Somebody please tell me that, we cant take credit of SBC then what is the write procedure for SBC? is that payment made?
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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.

https://www.cbec.gov.in/resources//htdocs-cbec/press-release/faq-sbc.pdf

(You can refer Q.No. 14 in the aforesaid file)


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