As per Q.No 14 of FAQs released by CEBC on 14.11.2015 Swacch Bharat Cess 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."
However Cenvat credot of Krishi Kalyan Cess is available but same can be utiliseed only for payment of KKC
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