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    <title>The admissibility of CENVAT credit of Input Services used during setting up stage after amendment in definition of “input services&quot; w.e.f. 01.04.2011</title>
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    <description>Admissibility of CENVAT credit turns on whether a service falls within the main limb of the input service definition as a service used, directly or indirectly, in or in relation to manufacture of final products and their clearance up to the place of removal. Deletion of &quot;setting up&quot; from the inclusive limb does not bar credit where the service is otherwise covered by the main limb; specific exclusion items remain operative and may independently disallow credit.</description>
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