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    <title>Credit availability of the service tax as per the invoice</title>
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    <description>Service tax credit is available where a service qualifies as an Input Service and is used in or in relation to manufacture or clearance of excisable goods; insurance premiums can qualify and attract credit. Full credit is permitted for assets used exclusively in manufacture, while mixed use requires apportionment under the Cenvat Credit Rules. Credits billed to other premises may be shared through the Input Service Distributor mechanism.</description>
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      <description>Service tax credit is available where a service qualifies as an Input Service and is used in or in relation to manufacture or clearance of excisable goods; insurance premiums can qualify and attract credit. Full credit is permitted for assets used exclusively in manufacture, while mixed use requires apportionment under the Cenvat Credit Rules. Credits billed to other premises may be shared through the Input Service Distributor mechanism.</description>
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