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    <title>Input credit of service tax - Set off of service tax liability</title>
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    <description>Input service tax paid on services consumed in providing output services may be credited against service tax liability, and full credit is available where those input services directly support the output service. Excise/cenvat credit on capital goods is claimable only if the capital goods are used in providing output services; capital goods used solely to manufacture goods and not to furnish the output service are ineligible for cenvat set off.</description>
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      <description>Input service tax paid on services consumed in providing output services may be credited against service tax liability, and full credit is available where those input services directly support the output service. Excise/cenvat credit on capital goods is claimable only if the capital goods are used in providing output services; capital goods used solely to manufacture goods and not to furnish the output service are ineligible for cenvat set off.</description>
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      <law>Service Tax</law>
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