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    <title>PROVISIONS RELATING TO CENVAT CREDIT ON ‘INPUT SERVICES’</title>
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    <description>CENVAT credit on input services covers services used by output service providers or manufacturers in relation to manufacture and clearance, with enumerated exclusions; credit may be taken on specified proof and used for excise duty, reversal on removals, or payment of service tax, subject to conditions, timelines for claim and reversal on non-payment, refund rules for exports using a turnover-linked formula, segregation or apportionment requirements for exempted services, input service distributor rules, prescribed documentation and returns, and recovery and penal consequences for wrongful credit.</description>
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