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    <title>Amendment of section 23C</title>
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    <description>Clause 86 seeks to amend section 23C(2)(e) to substitute the reference to excise duty credit with the admissibility of credit of service tax paid or deemed to have been paid on input service used in the manufacture of excisable goods, thereby extending Advance Ruling coverage to such service tax credit.</description>
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      <description>Clause 86 seeks to amend section 23C(2)(e) to substitute the reference to excise duty credit with the admissibility of credit of service tax paid or deemed to have been paid on input service used in the manufacture of excisable goods, thereby extending Advance Ruling coverage to such service tax credit.</description>
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