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No credit shall be utilized for payment of SBC
Now, sixth proviso has been inserted in Rule 3(5) on 3 Feb, 2016
"Provided also that the CENVAT credit of any duty specified in sub-rule (1) shall not be utilised for payment of the Swachh Bharat Cess leviable under sub-section (2) of section 119 of the Finance Act, 2015"
-Amendment is prospective only. #pdf
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