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    <title>SERVICE TAX CREDIT IS ADMISSIBLE ON REPAIRS AND MAINTENANCE SERVICES USED FOR RESIDENTIAL COLONY</title>
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    <description>Admissibility of CENVAT credit depends on whether repairs and maintenance of employee residential colonies qualify as input services used directly or indirectly in relation to manufacture or provision of output service; if so, service tax paid on such services is creditable under the CENVAT Credit Rules, while wrongly taken credits are recoverable with interest under the statutory recovery provisions.</description>
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      <description>Admissibility of CENVAT credit depends on whether repairs and maintenance of employee residential colonies qualify as input services used directly or indirectly in relation to manufacture or provision of output service; if so, service tax paid on such services is creditable under the CENVAT Credit Rules, while wrongly taken credits are recoverable with interest under the statutory recovery provisions.</description>
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