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Swacha barath cess clarification

This query is : Resolved 

02 December 2015 Q.14 Whether Cenvat Credit of the SBC is available?
Ans. 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.

Please calarify this Quection can i Utilise Input ST for payment of SBC

03 December 2015 No. You cannot Utilise Cenvat balance available for payment of SBC



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