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    <title>Cenvat credit availability for unregistered dealer</title>
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    <description>Providers required to pay service tax from the date liability arose may claim cenvat credit on inputs, capital goods and input services used in supplying the taxable services even if registration occurred later; the credit can be taken when paying service tax. The law does not permit collection of past service tax from customers absent a contractual right, so unpaid customer refusals leave the provider liable.</description>
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