https://www.taxtmi.com/article/detailed?id=6553 Section 119 designates the Swachh Bharat Cess as a levy "as service tax," directs proceeds to the Consolidated Fund, and applies Chapter V service tax provisions to SBC; notwithstanding this statutory characterisation, administrative FAQs state SBC is outside the cenvat credit chain, while Rule 3(1) of the Cenvat Credit Rules permits credit of service tax levies, supporting an interpretation that cenvat credit should be available for SBC and warranting a government clarificatory circular. en-us Tue, 01 Dec 2015 11:14:43 +0530 Tue, 01 Dec 2015 11:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6553 Section 119 designates the Swachh Bharat Cess as a levy "as service tax," directs proceeds to the Consolidated Fund, and applies Chapter V service tax provisions to SBC; notwithstanding this statutory characterisation, administrative FAQs state SBC is outside the cenvat credit chain, while Rule 3(1) of the Cenvat Credit Rules permits credit of service tax levies, supporting an interpretation that cenvat credit should be available for SBC and warranting a government clarificatory circular. Articles Service Tax Tue, 01 Dec 2015 11:14:43 +0530 https://www.taxtmi.com/article/detailed?id=6553