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    <title>Applicability of Rule 5 and 6 of CENVAT CREDIT RULES - export and domestic services</title>
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    <description>For a supplier providing both export and domestic taxable services without any exempt services, Rule 5 of the Cenvat Credit Rules prevails over Rule 6, obviating the need for separate books of account and permitting utilisation of credit attributable to export services for other taxable domestic services subject to Rule 5 conditions.</description>
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      <title>Applicability of Rule 5 and 6 of CENVAT CREDIT RULES - export and domestic services</title>
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      <description>For a supplier providing both export and domestic taxable services without any exempt services, Rule 5 of the Cenvat Credit Rules prevails over Rule 6, obviating the need for separate books of account and permitting utilisation of credit attributable to export services for other taxable domestic services subject to Rule 5 conditions.</description>
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