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    <title>Availability of Cenvat Credit for provisions of Taxable Services as well as Exempted Services</title>
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    <description>Cenvat credit rules distinguish a general partial credit limitation applicable where taxable and exempted services coexist and an overriding provision listing specified services eligible for full credit when commonly used; administrative practice has included attempts by the department to apply the general limitation alongside the full-credit list and appellate interpretation reconciling the cap with the categorical full-credit exceptions for commonly used services.</description>
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