https://www.taxtmi.com/forum/issue?id=109382 The central legal point is whether Swachh Bharat Cess qualifies for Cenvat credit. SBC was levied on services and under reverse charge but was not added to the duties enumerated in the Cenvat Credit Rules; CBEC FAQs state credit is not available and SBC must be paid in cash. Commentators debated judicial reliance and provisional protest filings to preserve claims, while others advised awaiting departmental amendment or clarification. Notifications adjusted levy and reverse charge application but did not alter creditability. en-us Sun, 08 Nov 2015 10:03:33 +0530 Thu, 23 Jan 2025 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109382 The central legal point is whether Swachh Bharat Cess qualifies for Cenvat credit. SBC was levied on services and under reverse charge but was not added to the duties enumerated in the Cenvat Credit Rules; CBEC FAQs state credit is not available and SBC must be paid in cash. Commentators debated judicial reliance and provisional protest filings to preserve claims, while others advised awaiting departmental amendment or clarification. Notifications adjusted levy and reverse charge application but did not alter creditability. Discussion-Forum Service Tax Sun, 08 Nov 2015 10:03:33 +0530 https://www.taxtmi.com/forum/issue?id=109382