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TaxTMI 
Is the Swachh bharat Tax not eligible to credit in excise book 23 a part II
Swachh Bharat Cess
09 Dec 2015 
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Cenvat credit on Swachh Bharat Cess: treated as ineligible pending official clarification, per CBEC guidance.
CBEC's FAQ indicates Cenvat credit on Swachh Bharat Cess cannot be availed and, absent further official clarification, SBC is to be treated as ineligible for input credit. A separate query questions the service tax treatment of forfeited advance payments where the service is not performed, focusing on whether receipt of the advance constitutes taxable consideration absent actual service. (AI Summary)
CBEC's FAQ indicates Cenvat credit on Swachh Bharat Cess cannot be availed and, absent further official clarification, SBC is to be treated as ineligible for input credit. A separate query questions the service tax treatment of forfeited advance payments where the service is not performed, focusing on whether receipt of the advance constitutes taxable consideration absent actual service. (AI Summary)