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    <title>IS FIRE PROOFING SERVICE A INPUT SERVICE?</title>
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    <description>Fire proofing is classified under erection, commissioning and installation services and is taxable; providers of fire proofing can claim CENVAT credit for qualifying input services used in providing the fire proofing service under the Cenvat Credit Rules, 2004, subject to the nexus and eligibility tests (including the 11.4.2008 amendment limiting clearance-related credit to services up to the place of removal) and consistent case-law on permissible and impermissible input services.</description>
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      <description>Fire proofing is classified under erection, commissioning and installation services and is taxable; providers of fire proofing can claim CENVAT credit for qualifying input services used in providing the fire proofing service under the Cenvat Credit Rules, 2004, subject to the nexus and eligibility tests (including the 11.4.2008 amendment limiting clearance-related credit to services up to the place of removal) and consistent case-law on permissible and impermissible input services.</description>
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