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    <title>Credit of excise duty paid on purchase of software</title>
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    <description>Credit for central excise or countervailing duty on purchased software is available where the duty is borne by the software and the software is used in providing the service provider&#039;s taxable output services; domestic purchases attracting excise duty are similarly eligible when the duty is charged and borne and the software functions as an input to the taxable service.</description>
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      <description>Credit for central excise or countervailing duty on purchased software is available where the duty is borne by the software and the software is used in providing the service provider&#039;s taxable output services; domestic purchases attracting excise duty are similarly eligible when the duty is charged and borne and the software functions as an input to the taxable service.</description>
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