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About cenvat credit on swatch bharath cess

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(Querist)
17 February 2016 Can we take cenvat credit of the SB cess Paid on inputs?
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Ganeshbabu K

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Ganeshbabu K (Expert)
17 February 2016 Swach 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.

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