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    <title>Input credit of service tax</title>
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    <description>When a provider supplies taxable services and trades, apportionment rules limit Cenvat Credit. Full credit is available for services used exclusively for taxable services and for specified common inputs such as management consultancy; other common services attract a limited credit proportionate to the output service tax liability. Credits should be accounted for and treated separately when taxable and non taxable activities coexist.</description>
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      <description>When a provider supplies taxable services and trades, apportionment rules limit Cenvat Credit. Full credit is available for services used exclusively for taxable services and for specified common inputs such as management consultancy; other common services attract a limited credit proportionate to the output service tax liability. Credits should be accounted for and treated separately when taxable and non taxable activities coexist.</description>
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      <law>Service Tax</law>
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