Question

hem1717's image

Hi Respected Team There! Would you pls tell me as why input of Swach Bharat cess (of Rs.500) has been included in Input Service Tax of Rs.14,500 (under Taking Input) in 1st exm while not in 2nd example ? As learned from you we can't take input of Swach Bharat Cess in any case. Pls clarify.