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S.b cess tax

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Querist : Anonymous

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Querist : Anonymous (Querist)
29 January 2016 can we take input or Cenvat credit of S.B. cess Tax .5% ???
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KAVIRAJA ADDANGADI

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KAVIRAJA ADDANGADI (Expert)
29 January 2016 The SBC paid on receipt of Input services cannot be availed as Cenvat Credit , Further It cannot be paid utilising the credit of any other duty or Tax. refer 21/2015 notification.

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