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of <h1>Section 197 of Model GST Law: Reclaim Cenvat Credit on Input Services Paid Within 3 Months from Appointed Day.</h1> Transitional provisions under Section 197 of the Model GST Law allow for the reclamation of Cenvat credit initially reversed due to non-payment of consideration for input services under the previous law. This is contingent upon the taxable person making the payment for the supply of services within three months from the appointed day.
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