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    <title>input credit of service tax paid on storage cost</title>
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    <description>Input credit of service tax is confined to input services used in providing an output service under the Cenvat Credit Rules, 2004. Storage or warehousing obtained solely for trading does not qualify as an input service and therefore cannot be treated as Cenvat credit against service tax liability on repair, maintenance, installation or other output services.</description>
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      <description>Input credit of service tax is confined to input services used in providing an output service under the Cenvat Credit Rules, 2004. Storage or warehousing obtained solely for trading does not qualify as an input service and therefore cannot be treated as Cenvat credit against service tax liability on repair, maintenance, installation or other output services.</description>
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      <law>Service Tax</law>
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