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    <title>Amends Service Tax Credit Rules, 2002</title>
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    <description>Amendment conditions entitlement to service tax credit on payment for the input service and related service tax shown in invoice or challan, limits utilisation to the credit available on the last day of the month (or quarter for individuals, proprietors and partnerships), and permits transfer of unutilised credit when an establishment is shifted or transferred on change of ownership, sale, merger, amalgamation, lease or to a joint venture with specific provision for transfer of liabilities.</description>
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