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    <title>Availment of credit on specified 16 services and 20% of amount of tax payable on the output services</title>
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    <description>Entitlement to credit requires identifying input services used to provide the output service; the inclusive definition permits claiming credit when usage is shown. Taxpayers should determine and follow the applicable procedural routes: they may claim full credit on the notified category of services and limited/apportioned credit on other services used for both taxable and exempted supplies, subject to procedural and recordkeeping requirements.</description>
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      <description>Entitlement to credit requires identifying input services used to provide the output service; the inclusive definition permits claiming credit when usage is shown. Taxpayers should determine and follow the applicable procedural routes: they may claim full credit on the notified category of services and limited/apportioned credit on other services used for both taxable and exempted supplies, subject to procedural and recordkeeping requirements.</description>
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