Whether cenvat credit on Swach bharat cess is allowed ?

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.

Click here to see the full FAQ regarding SBC:-http://www.cbec.gov.in/resources//htdocs-cbec/press-release/faq-sbc.pdf