20 September 2016
Swach Bharat Cess- No Cenvat credit is available the full amount you have to book as expenses only. So No question arise to show in return. Krishi Kalyan Cess: As per Rule3(7)(d) of Cenvat credit Rules(inserted w.e.f. 01-06-2016), Cenvat credit of KKC can be utilised for payment of KKC only. So that credi you can utilize to payment of KKC, otherwise you can C/f it in return. Thanks.
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